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February 8, 1999

CLA-2-44:RR:NC:SP:230 D87515


TARIFF NO.: 4401.30.4090

Mr. Reginald Williams
A.N. Deringer, Inc.
RR 3 Box 5400
Houlton, ME 04370

RE: The tariff classification of natural wood-fiber cat litter from Canada.

Dear Mr. Williams:

In your letters dated December 1, 1998 and January 26, 1999, you requested a tariff classification ruling on behalf of your client, Atlantic Pressure Treating Ltd. (Fredericton, NB, Canada).

A sample of cat litter, put up for retail sale in a printed plastic bag, was submitted and will be retained for reference. The material is in the form of irregularly shaped, light brown granules or pellets which appear to have an average maximum dimension of about 1/4". Your client describes the manufacturing process as follows:

...The kitty litter manufacturing process begins on site with sawdust. In the manufacture we can only use clean sawdust free from dirt and sand as well as little or no bark. The sawdust is a combination of green and dry spruce, pine or fir. Coarse material and shavings are separated through a series of screens and are hammered in a hammer mill before being dried, while the finer material is sent immediately to the drying process. The sawdust is dried to 10% moisture content. The finished kitty litter product is a heat treated, densified soft- wood sawdust with no additives or binding agents. The applicable subheading for the cat litter will be 4401.30.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms. The rate of duty will be free.

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 Paul Garretto at 212-637-7009.


Robert B. Swierupski

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