CLA-2-23:RR:NC:FC:231 A84211
Ms. Susannah Basford
Armitage Bros PLC
Private Road No. 3, Colwick
Nottingham, NG4 2BA
England
RE: The tariff classification of dog treats from the United
Kingdom.
Dear Ms. Basford:
In your letter, dated May 28, 1996, you have requested a
tariff classification ruling.
The products are dog treats, put up for retail sale. They are described
thus:
1. Peanut Butter Treats. The ingredients are sugar, whey powder,
hydrogenated palm kernel oil, lecithin, crill, vanilla flavoring, dry wheat
flour, vitamin premix, and peanut flavoring.
2. Raisin Treats. The ingredients are whey powder, hydrogenated palm kernel
oil, sugar, dried flour, dicalcium phosphate, cocoa, carob, cream flavoring,
chocolate flavoring, vanilla flavoring, and raisin flavoring, crill, crester,
lecithin, vitamin premix, and saccharin.
The applicable subheading for the Peanut Butter Treats, shipped in
retail packages, will be 2309.10.00, Harmonized Tariff Schedule of the United
States (HTS), which provides preparations of a kind used in animal feeding,
dog or cat food, put up for retail sale. The rate of duty will be free.
Subheading 9903.23.35, HTS, indicates 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, HTS, 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 products.
Since the Peanut Butter Treats do not meet the definition for mixed feed
and mixed feed ingredients in Chapter 23, subheading 9903.23.35 does not
apply for this product.
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, DC 20204
In order to issue a ruling on Raisin Treats, this office requires the
following information:
1. Indicate the identity of the dried flour.
2. Submit a sample of the product.
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 Ralph Conte at (212) 466-5759.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division