CLA-2-28:RR:NC:SP:236 H89314

Mr. Bruce D. Elsey
Precious Cat Inc.
3998 South Broadway
Englewood, CO 80110

RE: The tariff classification of New Fresh Step® Crystals from China

Dear Mr. Elsey:

In your letter dated March 8, 2002, you requested a tariff classification ruling.

You indicated in your letter that you intended to import a product, New Fresh Step Crystals, which is to be used as a cat litter. It is made of silica gel. It will be put up for retail sale in plastic bags and jugs.

The applicable subheading for the New Fresh Step Crystals will be 2811.22.1000, Harmonized Tariff Schedule of the United States, which provides for Other inorganic acids and other inorganic oxygen compounds of nonmetals: Other inorganic oxygen compounds of nonmetals: Silicon dioxide: Synthetic silica gel. The rate of duty will be 3.7 percent ad valorem.

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 Deborah Walsh at 646-733-3034.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division