Mr. Arthur B. Parker
Radix Group International
2355 S. Arlington Heights Road
Arlington Heights, IL 60005
RE: The tariff classification of dog treats from Great Britain.
Dear Mr. Parker:
In your letter dated December 31, 1992 you requested a tariff
The products are dog treats, put up for retail sale,
imported from Great Britain and described as follows:
A) Good Boy "Choc "n" Chew": 67.45% rawhide, 10.44%
vegetable fat, 5.45% whey powder, 5.45 wheat flour,
3.55% tapioca, 3.54% sugar, 2.53% dicalcium
phosphate, 0.65% cocoa powder, 0.44% carob
powder, 0.25% lecithin and 0.25% flavor.
B) Yogurt Drops for Dogs: 25.0475% HPKO/HPO, 33.89%
sugar, 5.50% wheat flour, 22% whey powder, 8.25%
dicalcium phosphate, 4.4% yogurt powder, 0.39%
lecithin, 0.51% sorbitan tristearate, 0.0125%
food dye red.
The applicable subheading for the dog treats, shipped in
retail packages, will be 2309.10.00, Harmonized Tariff Schedule
of the United States (HTS), which provides for dog or cat food,
put up for retail sale. The rate of duty will be free.
Subheading 9903.23.35, HTSUSA, indicate that pet food
packaged for retail sale, of byproducts obtained from the milling
of grains, mixed feeds, and mixed-feed ingredients (provided for
in 2309.10) which are products of the European Economic Community
are subject to a 100 percent duty rate. However, based on
Chapter 23, U.S. Legal Note 1, the term "mixed feeds and mixed-
feed ingredients" in subheading 2309.90.10, HTSUSA, embraces
products of Heading 2309 which are admixtures of grains (or
products including byproducts, obtained in milling grains) with
molasses, oilcake, oil-cake meal or feedstuffs, and which
consists of not less than 6 percent by weight of grain or grain
Since the Good Boy "Choc "n" Chew" and the Yogurt Drops for
Dogs do not meet the definition for mixed feed and mixed feed
ingredients in Chapter 23, subheading 9903.233.35 does not apply
for those two products.
Additional requirements may be imposed on this product by
the Food and Drug Administration. You may contact the FDA at:
Food And Drug Administration
Division of Regulatory Guidance
HFF 314, 200 C Street, S.W.
Washington, D.C. 20204
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
Jean F. Maguire
New York Seaport