CLA-2-05:S:N:N7:231 895527

Ms. Mona Webster
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, MN 55440-1392

RE: The tariff classification of rawhide bones and strips from Thailand.

Dear Ms. Webster:

In your letter, dated March 3, 1994, you requested a tariff classification ruling. Style 21334 is a two pound bag of barbeque flavored, rawhide bones. The length of the bones ranges from four to eight inches. The bones are made of rawhide, hydrolized vegetable protein, gelatine, barbeque flavor, caramel coloring, and silica.

Styles 21310 and 21335 will also be imported. Style 21310 is a package of six, barbeque flavored strips. The length of the strips ranges from one to six inches. Style 21335 is a two pound bag of honey basted, flavored bones whose length ranges from four to eight inches. The products are designed as chews for dogs.

The applicable subheading for the rawhide bones and strips will be 0511.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for animal products not elsewhere specified or included; dead animals of chapter 1 or 3, unfit for human consumption, other, other, parings and similar waste of raw hides or skins; glue stock not elsewhere specified or included. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport