The tariff classification of the Odor Grabber Litter Box from China

N018666 November 1, 2007 CLA-2-84:OT:RR:E:NC:1:120 CATEGORY: Classification TARIFF NO.: 8421.39.8015 Sunbeam Products Inc., 2381 Executive Center Drive Boca Raton, Florida 33431 RE: The tariff classification of the Odor Grabber Litter Box from China Dear Mr. Kotkoswski: In your letter dated October 18, 2007 you requested a tariff classification ruling. The Odor Grabber Litter Box is made of a plastic housing with a retractable lid. A 6-voltage fan is mounted in the housing to draw air through two separate filters also stored in the housing. The first pre-filter captures large particles including dust and dander. The second, densely packed filter absorbs odor molecules through the combination of three filter mixture components including zeolite particles to target ammonia based odors, activated charcoal treated to absorb volatile organic compounds, and baking soda to provide freshness. The housing also integrates a count-down indicator light and reset button to denote filter replacement, and a litter scoop with a holster. The applicable subheading for the Odor Grabber Litter Box will be 8421.39.8015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other dust collection and air purification equipment. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Denise Faingar at 646-733-3010. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division