CLA-2-23:OT:RR:NC:2:231
Ms. Charine Foo
Hi-Q Food Products Co., Ltd.
No. 16/17, Moo 7
Bangna-Trad Road, KM 9
Bangkaew, Bangplee
Samutprakarn, 10540
Thailand
RE: The tariff classification of canned dog food from Thailand.
Dear Ms. Foo:
In your letters dated February 10 and May 14, 2010, you requested a tariff classification ruling.
The ruling was requested on “Canino Toppers,” a line of low-acid dog food put up for retail sale in 90g (3.2 oz) cans. Specification sheets and copies of product labels were submitted for our review. Although these products are made in a human-grade food manufacturing facility, it appears that they are specifically formulated and marketed for consumption by dogs. Each label bears, among other things, a stylized image of a dog and the printed suggestion: “Add a can of ‘Canino Topper’ on top of your dog’s kibbles for a really satisfying meal.”
There are nine varieties, each of which consists of a “gravy solution” (containing water, tapioca starch, guar gum, carrageenan and salt), plus other ingredients, as indicated below:
“Canino Toppers Home-Style Goulash” contains gravy solution (46.67%), beef (38.89%) and sweet potato (14.44%).
“Canino Toppers Chicken Stew Pot Pie” contains chicken (55.56%), gravy solution (38.88%) and carrot (5.56%).
“Canino Toppers Roos and Moos” contains gravy solution (61.11%), chicken (33.33%) and beef (5.56%).
“Canino Toppers Deep Sea Treasures” contains gravy solution (50.00%), mackerel (44.44%) and lobster (5.56%).
“Canino Toppers Garden Fiesta” contains gravy solution (38.88%), sweet potato (16.67%), peas (16.67%), carrots (16.67%) and tomato (11.11%).
“Canino Toppers Big Coast Tuna” contains gravy solution (50%) and tuna (50%).
“Canino Toppers Fish and Fowl” contains gravy solution (55.55%), tuna (27.78%) and chicken (16.67%).
“Canino Toppers Tuna and Beef Jumbo” contains gravy solution (55.55%), tuna (27.78%) and beef (16.67%).
“Canino Toppers Ocean Ensemble” contains gravy solution (50.00%), tuna (44.44%) and shrimp (5.56%).
The applicable subheading for all of the above-described varieties of “Canino Toppers” will be 2309.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for preparations of a kind used in animal feeding: dog or cat food, put up for retail sale: in airtight containers. 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.
The importation of the merchandise discussed in this ruling may also be subject to requirements administered by the following U.S. Department of Agriculture agencies, which may be contacted for further information:
USDA / FSIS
Technical Service Center
Suite 300, Landmark Center
1299 Farnam Street
Omaha, NE 68102
Tel. (402) 344-5000
Website: www.fsis.usda.gov
USDA
APHIS, VS
National Center for Import and Export
4700 River Road, Unit 40
Riverdale, MD 20737
Tel. (301) 734-3277
Website: www.aphis.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