CLA-2-23:OT:RR:NC:N5:231
Susanne Cook
Dentons Cohen & Grigsby P.C.
625 Liberty Avenue Pittsburgh, PA 15222
RE: The tariff classification of Dairy Based Dog Treats from Spain
Dear Ms. Cook:
In your letter dated October 16, 2024, you requested a tariff classification ruling on behalf of your client, The Kong Company LLC (Golden, Colorado). The submitted samples and documentation were forwarded for review to the CBP Laboratories and Scientific Services. The review is now complete. We apologize for any delay.
The subject merchandise is Kong D'Lite Easy Treat. There are two flavors of the dairy based products as follows:
Kong D'Lite Easy Treat Vanilla Flavor is composed of milk, cream, milk protein, lactase, beef gelatin, methyl cellulose, cellulose gum, carrageenan, disodium phosphate, mixed tocopherols, ascorbic acid, mono-ditri-glycerides, turmeric, vanilla flavor, gas, and water.
Kong D'Lite Easy Treat Chicken Flavor is composed of milk, cream, milk protein, lactase, beef gelatin, methyl cellulose, cellulose gum, carrageenan, disodium phosphate, mixed tocopherols, ascorbic acid, mono-ditri-glycerides, turmeric, chicken flavor, carmine (color), gas, and water.
You state that the dog treats are packaged in eight-ounce retail sized aerosol containers uniquely designed with a nozzle to control the amount dispensed after insertion into the interior cavity of the Kong Toy, a hollow, natural rubber interactive toy intended for dog recreation and stimulation. The Kong treats does not contain grains or admixture of grains and feedstuff and refrigeration is not required to preserve the products.
The applicable subheading for the dairy based dog treat 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/.
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.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Ekeng Manczuk at [email protected]..
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division