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NY M86008

September 7, 2006

CLA-2-38:RR:NC:2:238 M86008


TARIFF NO.: 3808.90.0800

Mr. Kevin Ekstrand
Laufer Group International Ltd.
1446 Taney Street
North Kansas City, MO 64116

RE: The tariff classification of Sergeant’s Nature’s Guardian™ Natural Flea & Tick Squeeze-On for Cats & Kittens

Dear Mr. Ekstrand:

In your letter dated August 21, 2006, on behalf of your client, Sergeant’s Pet Care Products, Inc., you requested a tariff classification ruling. A sample was submitted with your inquiry.

The submitted sample, Sergeant’s Nature’s Guardian™ Natural Flea & Tick Squeeze-On for Cats & Kittens, consists of three, tube-shaped, plastic “applicators” put up for retail sale in a paperboard package. Each applicator holds 2.0 mL (0.07 fl oz) of a solution stated to contain the following essential oils as active ingredients: peppermint oil, cinnamon oil, lemon grass oil, clove oil, and thyme oil. According to the instructions, the animal’s hair is parted and the solution applied directly to the skin. Wording printed on the front of the paperboard package states inter alia, that the product “kills and repels fleas, ticks and mosquitoes with natural ingredients,” and “kills fleas and ticks on contact.” Wording printed on the back of the paperboard package states, inter alia, that the product “provides quick killing action and long lasting control of fleas and ticks on cats and kittens. Kills and repels fleas, ticks, and mosquitoes for up to one month .”

You state in your letter that your client “has indicated that this product does not contain pesticides.” We disagree. The Harmonized System Explanatory Notes to heading 3808, HTSUS, state, inter alia, that “This heading (i.e., heading 3808, HTSUS) covers a range of products intended to destroy pathogenic germs, insects (mosquitoes, moths, Colorado beetles, cockroaches, etc.), mosses and moulds, weeds, rodents, wild birds, etc. Products intended to repel pests or used for disinfecting seeds are also classified here.” Accordingly, pursuant to the language contained in Harmonized System Explanatory Note 38.08, it is our determination that the active ingredients in the subject product are pesticides, for tariff purposes.

You also indicate in your letter that this office, in NY 853752, ruled that a foam & comb dry shampoo for cats, that also kills fleas, namely: Sergeant’s Foam and Comb Dry Shampoo for Cats, was properly classified within subheading 3307.90.0000, HTSUS, as an other toilet preparation. Consequently, based on NY 853752, you believe that the product under consideration here should also be classified within subheading 3307.90.0000, HTSUS. Again, we disagree. Heading 3307, HTSUS, pertains, inter alia, to the classification of toilet preparations for the care of animals, such as dog shampoos, plumage-improving washes for birds, and preparations for the care of paws and claws. In contrast to the product under consideration here, it was our determination, in NY 853752, that Sergeant’s Foam and Comb Dry Shampoo for Cats functioned primarily as a shampoo for cleaning and grooming a cat’s coat, notwithstanding that it also possessed the ability to kill fleas. Accordingly, based on its intended use, we do not believe that Sergeant’s Nature’s Guardian™ Natural Flea & Tick Squeeze-On for Cats & Kittens qualifies as an animal toilet preparation within the purview of heading 3307, HTSUS.

The applicable subheading for Sergeant’s Nature’s Guardian™ Natural Flea & Tick Squeeze-On for Cats & Kittens will be 3808.90.0800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Insecticides, , 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: Containing any aromatic or modified aromatic pesticide: Other.” The rate of duty will be 6.5 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 merchandise may be subject to the requirements of the Federal Insecticide, Fungicide and Rodenticide Act (FIFRA), which are administered by the U.S. Environmental Protection Agency (U.S. EPA), Office of Pesticide Programs. Information on FIFRA can be obtained by calling the U.S. EPA at (202) 272-0167, or by visiting their website at www.epa.gov/pesticides.

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 Harvey Kuperstein at 646-733-3033.


Robert B. Swierupski

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