CLA-2-73:OT:RR:NC:N1:113

Ms. Alicia Baker
Stout Stuff, LLC.
918 West Central Ave, STE 10
Bentonville, AR 72712

RE: The tariff classification of a litter scoop from China

Dear Ms. Baker:

In your letter dated June 5, 2013, you requested a tariff classification ruling. A sample was submitted with your ruling request.

The merchandise is identified as a litter scoop (Stock #PCMSSTLAS). The scoop and handle are made of steel and contain a powder-coated green finish. It measures approximately 11 inches in length and is approximately 4 ¾ inches wide. The slotted scoop allows the user to sift pet debris from the litter box.

The applicable subheading for the litter scoop will be 7323.99.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 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 Ann Taub at (646) 733-3018.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division