CLA-2-23:OT:RR:NC:N5:231

Ms. Macrina Garza
H-E-B LP
646 S. Flores Street
San Antonio, TX 78204

RE:  The tariff classification of a Pumpkin Dog Meal Topper from Thailand

Dear Ms. Garza:

In your letter dated April 26, 2024, you requested a tariff classification ruling.

The subject merchandise is Heritage Ranch by H.E.B® Pumpkin Soup Recipe Dog Meal Topper. You have stated the product, which is composed solely of pumpkin and water, is designed to add flavor to dry dog food.  The product is labeled and marketed as a dog meal topper or treat.  It will be imported in retail sized airtight containers with a net weight of 2.8 ounces.

The applicable subheading for the Pumpkin Soup Recipe Dog Meal Topper is 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 is 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 at https://hts.usitc.gov/current.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.

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 regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS).  You may contact this agency regarding possible applicable regulations at the following location:

U.S. Department of Agriculture APHIS Plant Protection and Quarantine Permit Unit 4700 River Road, Unit 136 Riverdale, MD 20737-1236 Telephone number: 1-877-770-5990

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.

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, please contact National Import Specialist Ekeng Manczuk at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division