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HQ 086640

June 12, 1990
CLA-2 CO:R:C:G 086640 SLR

CATEGORY: CLASSIFICATION

TARIFF NO.: 2309.10.0010

Jane Bicks, D.V.M.
Educational Director
Fauna Foods Corporation
46-09 11th Street
Long Island City, NY 11101

RE: Cat Food from Denmark; Dog Treat from West Germany

Dear Dr. Bicks:

This ruling is in response to your letter of January 31, 1990, requesting the proper classification of two pet food products -- "Own Choice" and "Happy Dog" -- under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Analytical literature was provided for our review.

FACTS:

The cat food, "Own Choice," is described as a complete high energy meal, made with fresh fish and jelly and packed in 120 gram size airtight, foil pouches. The given ingredients are: chicken, poultry byproducts, meat byproducts, fish, meat, liver, vegetable gums, artificial coloring, salt dicalcium phosphate, Vitamins A, D3 and E and Thiamine mononitrate (B1).

The dog treat, "Happy Dog," is described as a high energy meat flavored treat, made with vegetable grain products and packed in 30 gram size airtight, cellophane packs. The given ingredients are: wheat flakes, corn flakes, meat meal, raisins, extruded corn and dextrose syrup, with the possibility that a vitamin/mineral mix will be added.

ISSUE:

What is the proper classification of the subject pet food products under the HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relevant section or chapter notes.

Heading 2309, HTSUSA, provides for preparations of a kind used in animal feeding. Subheading 2309.10.00, HTSUSA, provides for dog or cat food, put up for retail sale.

It is our position that subheading 2309.10.00 includes complete meals as well as snacks. Consequently, the subject cat food and dog treat are classifiable under this provision.

Subheading 9903.23.35, HTSUSA, 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, 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 consist of not less than 6 percent by weight of grain or grain products. Since the cat food and dog treat do not meet the definition for mixed feed and mixed-feed ingredients in Chapter 23, subheading 9903.23.35 does not apply.

HOLDING:

"Own Choice" cat food and "Happy Dog" dog treat are classifiable in subheading 2309.10.0010, HTSUSA, the provision for dog or cat food, put up for retail sale, in airtight containers. Articles so classified enter the United States free of duty.

Sincerely,

John Durant, Director
Commercial Rulings Division

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