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The tariff classification of a plastic cat litter box with a plastic liner from Taiwan
Issued June 27, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N219211 (June 27, 2012)
Tariff classification
HTS codes: 3924.90.5650
Headings: 3924
Product description
The submitted illustration depicts an item that is identified as a ModKat Litter Box. This item consists of a cat litter box that is comprised of acrylonitrile-butadiene-styrene (ABS) plastic material, a reusable plastic tarpaulin inner liner and an ABS scoop. The lid has a large aperture to allow the cat to enter the box from the top and is removable to facilitate inside cleaning. The item measures 15” tall, 16” deep, 16” wide and the top entry aperture is 8.5” wide.
Full text
N219211 June 27, 2012 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Mr. Brett M. Teper ModProducts, LLC 139 Fulton Street, PH2 New York, NY 10038 RE: The tariff classification of a plastic cat litter box with a plastic liner from Taiwan Dear Mr. Teper: In your letter dated May 25, 2012, as amended by your email dated June 25, 2012, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a ModKat Litter Box. This item consists of a cat litter box that is comprised of acrylonitrile-butadiene-styrene (ABS) plastic material, a reusable plastic tarpaulin inner liner and an ABS scoop. The lid has a large aperture to allow the cat to enter the box from the top and is removable to facilitate inside cleaning. The item measures 15” tall, 16” deep, 16” wide and the top entry aperture is 8.5” wide. The applicable subheading for the ModKat Litter Box will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastic: other: other…other. The rate of duty will be 3.4 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 Gary Kalus at (646) 733-3055. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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