CLA-2-23:OT:RR:NC:N2:231
Mr. Brett Teper
ModProducts, LLC
8225 Fifth Avenue
Brooklyn, NY 11209
Re: The tariff classification of Cat Litter from China
Dear Mr. Teper:
In your letter dated May 20, 2025, you requested a tariff classification ruling.
The subject merchandise is Cat Litter. The product is pelletized and primarily composed of a soybean
byproduct known as okara, a material obtained from solids that remain following soymilk production.
Additional ingredients include corn starch and guar gum as binding agents, along with corn flour and
activated charcoal to aid in odor and moisture control. Each retail unit is packaged in a vacuum-sealed
polyethylene bag designed to protect the pellets and maintain freshness. Each bag weighs 6.17 pounds (2.8
kilograms). Bags are packed together in a corrugated cardboard master carton for shipping and for sale as a
two-pack unit.
You suggest classification in subheading 3808.94.5090, Harmonized Tariff Schedule of the United States
(HTSUS). This subheading is not applicable as it is obsolete and no longer appears in the current version of
the HTSUS. The equivalent subheading is 3808.94.5095, which provides for: “Insecticides, rodenticides,
fungicides, herbicides, antisprouting products and plant-growth regulators, disinfectants and similar products,
put up in forms or packings for retail sale or as preparations or articles (for example, sulfur-treated bands,
wicks and candles, and flypapers): Other: Disinfectants: Other: Other.” This is inapplicable as the cat litter is
not a disinfectant as provided for in heading 3808.
You also suggested classification in subheading 3824.99.9295, HTSUS, which provides for: “Prepared
binders 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:
Other: Other: Other: Other: Other – Other.” This subheading is not applicable as it is obsolete and no longer
appears in the current version of the HTSUS. Its replacement, subheading 3824.99.9397, HTSUS, is likewise
inapplicable because it is a residual category intended for products not more specifically provided for
elsewhere in the tariff code. In the case of the instant product, a more specific tariff provision is available,
making subheading 3824.99.9397, HTSUS, incorrect.
The applicable subheading for the Cat Litter will be 2302.50.0000, HTSUS, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for: “Bran, sharps (middlings) and other residues, whether or not
in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants:
Of leguminous plants.” The rate of duty will be 1.4 percent ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 2302.50.0000, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
2302.50.0000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 2302.50.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e.,
9903.88.03, in addition to subheading 2302.50.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status
of goods covered by the note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may
refer to the relevant parts of the USTR and CBP websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 the World Wide Web at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
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 Ekeng Manczuk at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division