The tariff classification of Clumping Cat Liter from China

N306069 September 19, 2019 CLA-2-14:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 1404.90.9090 Mr. Sean Dunne Oregon International Air Freight Co. 2345 Vauxhall Road Suite No. 115 Union, NJ 07083 RE: The tariff classification of Clumping Cat Liter from China Dear Mr. Dunne: In your letter dated September 3, 2019, you requested a tariff classification ruling on behalf of your client, Rufus & Coco (Independence, MO). The subject merchandise is “Wee Kitty Clumping Corn Litter” composed of bean powder, wheat fiber, starch, vegetable adhesives and baking soda. The product, which will be sold to pet specialty retail stores, is packed in 8-pound bags. The applicable subheading for the “Wee Kitty Clumping Cat Litter” will be 1404.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Vegetable products not elsewhere specified or included: Other: Other.” 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 the World Wide Web at https://hts.usitc.gov/current. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 1404.90.9090, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 1404.90.9090, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 Ekeng Manczuk at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division