CLA-2-38:RR:NC:2:239 K88005

Ms. Marian Clare
UTC Overseas, Inc.
420 Doughty Blvd.
Inwood, NY 11096

RE: The tariff classification of “Cat-Nip Spray” from the Netherlands. Dear Ms. Clare:

In your letter dated July 16, 2004, on behalf of your client Penn Plax Plastics, Inc., you requested a tariff classification ruling for “Cat-Nip Spray” which you have stated has an aroma that causes increased heartbeats in cats. It is used on new and old scratch furniture, cat toys, or as a training aid. It is composed of glycol, alcohol, and nepetalactone. A sample was submitted with your inquiry.

The applicable subheading will be 3824.90.9190, Harmonized Tariff Schedule of the United States (HTS), which provides for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: other. The rate of duty will be 5 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 Andrew Stone at 646-733-3032.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division