N020997 N0 Ruling Active

The tariff classification of LitterMaid™ LMF200 Carbon Deodorizing Filters from China

Issued January 11, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3307.49.0000

Headings: 3307

Product description

The LitterMaid™ LMF200 Carbon Deodorizing Filter, measuring 2¼” by 2¼”, consists of a pouch composed of woven polypropylene filled with activated carbon produced from coconut shells. The filters, packaged for retail sale, are designed to eliminate pet waste odors.

CBP rationale

The applicable subheading for the LitterMaid™ LMF200 Carbon Deodorizing Filters will be 3307.49.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: Other.

Full text

N020997 January 11, 2008 CLA-2-33:OT:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 3307.49.0000 Ms. Marilyn-Joy Cerny Cerny Associates, P.C. 24 Smith Street Building 2, Suite 102 Pawling, New York 12564 RE: The tariff classification of LitterMaid™ LMF200 Carbon Deodorizing Filters from China Dear Ms. Cerny: In your letter dated December 13, 2007 you requested a tariff classification ruling on behalf of your client Applica Consumer Products, Inc. The LitterMaid™ LMF200 Carbon Deodorizing Filter, measuring 2¼” by 2¼”, consists of a pouch composed of woven polypropylene filled with activated carbon produced from coconut shells. The filters, packaged for retail sale, are designed to eliminate pet waste odors. The applicable subheading for the LitterMaid™ LMF200 Carbon Deodorizing Filters will be 3307.49.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: Other. The rate of duty will be 6 percent ad valorerm. 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 Stephanie Joseph at 646-733-3268. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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