CLA-2-05:OT:RR:E:NC:SP:231

Ms. Jill Thurau
PetSmart, Inc.
International Transportation Dept.
19601 N. 27th Ave.
Phoenix, AZ 85027

RE: The tariff classification of dog treats consisting of dried animal bones with adhering meat, from Australia.

Dear Ms. Thurau:

In your letter dated July 22, 2008, you requested a tariff classification ruling.

The items in question, described as treats for dogs, consist of certain dried animal bones with adhering dried meat. The raw goods, sourced from a meat-processing plant, are byproducts left over after slaughter. Prior to being packaged as pet treats, the raw goods are subjected to heat treatment, at 155 degrees Fahrenheit, for a minimum of 30 hours. You state that the resulting treats are not human-grade food and are unfit for human consumption. Photos accompanying your request show what appear to be irregularly shaped, residual or scrap-like pieces of cooked and desiccated meat adhering to bones of various kinds. The packaging (as depicted in other submitted photos) bears printed information stating that the merchandise contains no preservatives, additives, colorings, flavorings or other ingredients, and is for use as “pet food only.”

The merchandise, generally known as “Aussie Pet Health Treats,” will be offered in the following specific varieties:

“Lamb Trotters,” described as lamb trotter bones (leg and foot hoof) with meat. “Lamb Shanks,” described as lamb shank bones (leg) with meat. “Lamb Chews,” described as lamb neck bones with meat. “Aussie Chews,” described as kangaroo neck bones with meat. “Aussie Chops,” described as kangaroo tails with meat.

The applicable subheading for all of the above items will be 0511.99.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for animal products not elsewhere specified or included; dead animals of chapter 1 or 3, unfit for human consumption: other: other: products chiefly used as food for animals or as ingredients in such food: other. The rate of duty will be free.

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 is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

These goods may also be subject to requirements administered by one or both of the following U.S. Department of Agriculture (USDA) agencies, which may be contacted for further information: USDA APHIS, VS National Center for Import and Export 4700 River Road, Unit 40 Riverdale, MD 20737 Telephone number: (301) 734-3277 Website: www.aphis.usda.gov

USDA FSIS Technical Service Center Suite 300, Landmark Center 1299 Farnam Street Omaha, NE 68102 Tel. (402) 344-5000 Website: www.fsis.usda.gov

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 Nathan Rosenstein at (646) 733-3030.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division