The tariff classification of “Sift & Toss” mesh litter liners from China

N194595 December 19, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.21.0095 Ms. Jennie Crossley Allstar Marketing Group, LLC 2 Skyline Drive Hawthorne, NY 10532 RE: The tariff classification of “Sift & Toss” mesh litter liners from China Dear Ms. Crossley: In your undated letter, received in this office on November 28, 2011, you requested a tariff classification ruling. A sample was provided with your letter. The Sift & Toss mesh litter liners are designed for use with cat litter boxes and clumping litter. In their imported condition, the 14 mesh liner bags are packaged for retail sale with 2 solid bottom liners and 14 disposal bags. The solid bottom liners are in the form of rectangular polyethylene sheets measuring approximately 38 inches by 41 inches. The mesh liner bags have solid sides of polyethylene sheeting and an extruded polypropylene plastic mesh bottom for sifting the litter. According to the breakdown submitted with your request, the polyethylene accounts for 91 percent of the material. The liners are stacked in the litter box and then the litter is added. When the liner is lifted from the litter box, the mesh traps the dirty litter while allowing the sifted clean litter to remain in the litter box. The liner filled with dirty litter is then disposed of in the trash. The bonus disposal bags provide additional protection for the used litter. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. In the opinion of this office, the mesh liners, the solid liners and the disposal bags comprise a set for tariff classification purposes, with the essential character imparted by the mesh liners. The applicable subheading for the Sift & Litter mesh litter liner set will be 3923.21.0095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics…sacks and bags: of polymers of ethylene…other: other. The rate of duty will be 3 percent ad valorem. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division