CLA-2-23:RR:NC:2:231 H87755
Mr. Bernard Liberati
Morris Friedman and Company
325 Chestnut Street, Suite 415
Philadelphia, PA 19106-3883
RE: The tariff classification of dog treats from China.
Dear Mr. Liberati:
In your letter, dated February 6, 2002, on behalf of your client, The Leathercraft Company, Inc., Conshohocken, PA, you requested a tariff classification ruling.
The merchandise consists of dog treats that are packaged for retail sale. The items, called “Gnawlers,” are flavored, compressed, and bone shaped chews for dogs. The ingredients are 60 percent corn starch, 12 percent rawhide granules, 10 percent rice, 10 percent potato starch, 5 percent soy lecithin, 3 percent whey powder, 0.1 percent flavoring, and 0.1 percent salt. The merchandise is described thus:
Item 67100. Five inch mint (chlorophyll) flavored “Gnawler.” Single piece, 24 units per case.
Item 67120. Peanut butter flavored “Gnawler.” Single piece, 24 units per case.
Item 67140. Chicken flavored “Gnawler.” Single piece, 24 units per case.
Item 67160. Bacon flavored “Gnawler.” Single piece, 24 units per case.
Item 67110. Mint flavored “Gnawler.” Package of 3 pieces, 3 packages per case.
Item 67130. Peanut butter flavored “Gnawler.” Package of 3 pieces, 3 packages per case.
Item 67150. Chicken flavored “Gnawler.” Package of 3 pieces, 3 packages per case.
Item 67170. Bacon flavored “Gnawler.” Package of 3 pieces, 3 packages per case.
The applicable subheading for dog treats will be 2309.10.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for preparations of a kind used in animal feeding, dog or cat food, put up for retail sale, other. The rate of duty will be free.
Additional requirements may be imposed on these products by the Food and Drug Administration. You may contact the FDA at:
Food and Drug Administration
Division of Import Operations and Policy
5600 Fishers Lane
Rockville, MD 20857
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Thomas Brady at (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division