The tariff classification of abrasive grain on a base of corrugated paperboard from China

N077295 December 7, 2009 CLA-2-68:OT:RR:NC:N4:426 CATEGORY: Classification TARIFF NO.: 6805.20.0000 Ms. Jennie Crossley All Star Marketing Group, LLC4 Skyline Drive Hawthorne, NY 10532 RE: The tariff classification of abrasive grain on a base of corrugated paperboard from China Dear Ms. Crossley: In your letter dated September 24, 2009 (amended October 2, 2009), you requested a tariff classification ruling regarding a product described as “Emery Cat.” A sample was submitted with your ruling request. The sample was sent to our Customs and Border Protection Laboratory for analysis. Our laboratory’s analysis has now been completed. You described the article as abrasive material on a base of corrugated paperboard which in turn rests on a plastic base. The article will be used for the grooming of a cat’s claws. The claws of the cat will be groomed when it scratches on the abrasive material. The product will be imported with catnip to be spread on the abrasive article in order to attract the cat. In addition, it will be imported with a turkey feather toy also designed to attract the cat to the abrasive article. The merchandise will also be imported with a brush for grooming the cat’s fur. You stated that the abrasive article, the feather, the catnip and the brush will all be imported together in the same packaging which will be used when the merchandise is ultimately sold to the consumer. Thus, these items will be imported packaged together ready for retail sale as a set. The essential character of this set (designed for the grooming of a cat) is imparted by the abrasive article – the abrasive material on a base of corrugated paper which is used for grooming the cat’s claws. Our Customs and Border Protection laboratory has verified that abrasive grains (silicon dioxide and some aluminum oxide) are present on the top surface of the corrugated paperboard. The laboratory has determined that this abrasive material is attached to the top of the paperboard by means of a polymer resin adhesive or glue, not agglomerated within the paperboard. In your letter you suggested that this merchandise should be classified as paperboard in heading 4823, Harmonized Tariff Schedule of the United States (HTSUS). However, the product is more specifically provided for in heading 6805, HTSUS, which covers abrasive powder or grain on a base of paperboard. Therefore, heading 4823 is not applicable. The applicable subheading for the “Emery Cat” - including the abrasive article (consisting of abrasive material on a paperboard base, resting on a plastic base) used to groom a cat’s claws, catnip and a feather toy designed to attract the cat to the abrasive article, and a brush used to groom the cat’s fur - will be 6805.20.0000, HTSUS, which provides for natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up: on a base of paper or paperboard only. 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division