The tariff classification of sifting cat litter liners from Canada

N207559 March 21, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.21.0095 Mr. Donald S. Stein Greenberg Traurig, LLP 2101 L Street N.W., Suite 1000 Washington, DC 20037 RE: The tariff classification of sifting cat litter liners from Canada Dear Mr. Stein: In your letter dated February 22, 2012, on behalf of PetSmart, Inc., you requested a tariff classification ruling. SKU numbers 5158121 and 5158325, described as “sifting cat pan liners,” are designed for use with cat litter boxes. A photograph of the liners was submitted with your request. The liners are composed of polyethylene sheeting with holes throughout for sifting the litter and an elastic retaining band to secure the liners into the litter pan. The liners are sold bundled together and are placed, bundled together, in the bottom of the litter box with the excess plastic hanging over the rim of the litter box. The elastic band is stretched around the bundled plastic liners to secure them to the litter box and litter is poured on top. When the top liner is lifted from the litter box, the mesh traps the dirty litter while allowing the clean litter to sift through to the next clean liner. The liner filled with dirty litter is tied up to form a bag and is disposed of in the trash. The applicable subheading for the sifting cat litter liners 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, Thomas J. Russo Director National Commodity Specialist Division