CLA-2-23:OT:RR:E:NC:N4:231
Mr. George Shepley
Cavalier Equestrian Inc.
P. O. Box 10
Stratford, Ontario
N5A 6S8 Canada
RE: The tariff classification of Horse Treats from Canada
Dear Mr. Shepley:
In your letter dated July 11, 2016 you requested a tariff classification ruling.
The product under review is “Apple Bites” described as treats for horses. The stated ingredients are apple pomace (85%), wheat (14.8%) and molasses (0.2%). The product which will be imported in 500 gram retail size plastic bags is manufactured and presented in pellet form.
The applicable subheading for the Apple Bites Horse Treats will 2309.90.1015, Harmonized Tariff Schedule of the United States (HTS), which provides for preparations of a kind used in animal feeding: Other: mixed feeds or mixed feed ingredients: Other pet food, put up for retail sale. 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 https://hts.usitc.gov/current.
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.
Under the option to select a request type, you indicated that you would like information on marking; however you did not provide a sample or put forth a specific inquiry. With regard to country of origin and marking thereof, Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Pursuant to 19 CFR Section 134.1(b), the country of origin is the country of manufacture, production or growth of any article of foreign origin entering the U.S. Further work or material added to a foreign article in the United States must effect a substantial transformation in order to render the final product a good of the U.S. However, for a good of a NAFTA country such as Canada, the NAFTA Marking Rules (set forth in 19 CFR Part 102) will determine the country of origin. The NAFTA rules will govern in the current scenario.
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 Frank Troise at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division