CLA-2-39:OT:RR:NC:N2:237
Ms. Julia E. Hartenfels
Vice President
William B. Skinner Inc.
300-3C Route 17 South
Lodi, New Jersey 07644
RE: The tariff classification of four activated charcoal based odor eliminators from Spain.
Ms. Hartenfels:
In your letter dated July 2, 2013 you requested a tariff classification ruling. You provided data on the process used to activate the charcoal and four samples. Your samples are being returned.
Mediterranean Gold Odour Eliminator for Cat Litter consists of temperature and steam activated olive pit charcoal in the form of uniformly-shaped black grains measuring approximately 0.1 to 0.2 cm in diameter. The grains are sealed in a plastic bag that is retail packed inside a printed paperboard box. One sample weighs 330 grams net and the other 600 grams net. The grains are sprinkled in a thin layer covering the top of any type cat litter and then thoroughly mixed in. The charcoal is 100% natural, environmentally safe and designed to eliminate odors.
Charcolive Fridge Saver and Charcolive Food Saver each consist of temperature and steam activated olive pit charcoal in the form of irregular-shaped black grains measuring approximately 0.2 to 1.0 cm in diameter. The grains are contained within the double walls of a cylinder-shaped plastic canister that is open at one end. The inside and outside walls are vented with vertical cut-out slits and the snap-off top is vented with square cut-out holes that allow passage of gases and odors. Each sample weighs 50 grams net, is sealed in plastic shrink-wrap and retail packed in a printed paperboard box. The charcoal is 100% natural, environmentally safe and designed for use inside a refrigerator to adsorb ethylene gas and odors emitted by ripening fruits and vegetables.
The classification of merchandise under the Harmonized Tariff Schedule of the United States, (HTSUS), is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes, and unless otherwise required, according to the remaining GRI's taken in order.
Heading 4402, HTSUS, provides for wood charcoal (including shell or nut charcoal), whether or not agglomerated. However, Legal Note 1 (d) to Chapter 44 provides: This chapter does not cover activated charcoal (heading 3802). Therefore, your products, which are consist of activated charcoal, must be classified elsewhere in the tariff. Heading 3802, HTSUS, which in part covers activated carbon, is pertinent to the classification of the Mediterranean Gold Odour Eliminator. Explanatory Note 38.02 (a), in part, provides: The heading includes activated carbon. This is usually obtained by treating vegetable, mineral or other carbon (wood charcoal, coconut shell carbon, peat, lignite, coal, anthracite, etc.) at a high temperature in the presence of steam, carbon dioxide or other gases. In the form of grains, it is used for adsorbing vapors, for purifying water or air, as a protection against toxic gases, etc. Therefore, Mediterranean Gold Odour Eliminator, which consists of activated olive pit charcoal designed to adsorb odors and gases, will be classifiable in heading 3802. Heading 3307, HTSUS, which in part covers preparations for perfuming or deodorizing rooms, is pertinent to the classification of the Charcolive Fridge Saver and the Charcolive Food Saver. Explanatory Note 33.07 (IV) (2), in part, provides: Products, such as activated carbon, put up in packings for retail sale as deodorizers for refrigerators, cars, etc. are also classified in this heading. Therefore, Charcolive Fridge Saver and Charcolive Food Saver, which consist of temperature and steam activated olive pit charcoal put up in plastic canisters designed to adsorb odors and gases, will be classifiable in heading 3307.
The applicable subheading for the retail packed Mediterranean Gold Odour Eliminator consisting of activated olive pit charcoal in plastic bags will be 3802.10.0000, HTSUS, which provides for activated carbon. The rate of duty will be 4.8 percent ad valorem.
The applicable subheading for the retail packed Charcolive Fridge Saver and Charcolive Food Saver consisting of activated olive pit charcoal in plastic canisters will be 3307.4900, HTSUS, which provides for other preparations for perfuming or deodorizing rooms. The rate of duty will be 6 percent ad valorem.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: [email protected] or by visiting their website at www.epa.gov.
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 Frank Cantone at (646) 733-3038.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division