HQ 957213 - Tariff Classification of Equine Feed Supplement - United States International Trade Commision Rulings

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January 4, 1995

HQ 957213

CLA-2 CO:R:C:F 957213 ASM

CATEGORY: CLASSIFICATION

TARIFF NO: 2309.90.9000

Mr. David S. Jeffrey
Leaps & Bounds Enterprises inc.
22569 38th Avenue
Langley, BC Canada V3A6H5

RE: Tariff Classification of Equine Feed Supplement

Dear Mr. Jeffrey:

This letter is in response to your request for a ruling on the tariff classification of measured doses of equine feed supplement you intend to import under the name of "Leaps and Bounds."

FACTS:

This product , formerly identified as "Hoof Pro", is described as a supplement for building strong hooves and consisting of DL-Methionine, Zinc Methionine, Biotin and L- lysine. It is added to the animal's usual grain and vitamin/mineral ration. "Leaps and Bounds" will be imported for retail in plastic tubs containing one net pound.

ISSUE:

What is the proper classification under the Harmonized Tariff Schedule of the United States Annotated of the equine feed supplement marketed under the name of "Leaps and Bounds" imported for retail in plastic tubs containing one net pound?

LAW AND ANALYSIS:

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the harmonized system is such that virtually all goods are
classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may then be applied. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN's), which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's.

In Headquarters Ruling Letter (HRL) 953755, Customs ruled that an herbal supplement containing natural vitamins and minerals, and trace elements to be used as a homeopathic or alternative medicine in the treatment of cats and dogs, is classifiable in subheading 2309.90.9000, HTSUSA. Further HRL 954025, issued to you, March 22, 1994, covers the same product and comes to the same conclusion.

We find that this product, "Leaps and Bounds" is a food supplement of the kind which is used in animal feed. As such, it is not classifiable under any of the headings of chapter 30 by reason of Legal Note 1(a) which states that chapter 30 does not cover "... food supplements." The EN's to heading 2309, HTSUSA, state that this heading covers "... prepared animal feeding stuffs consisting of a mixture of several nutrients designed:... (2) to achieve a suitable daily diet by supplementing the basic farm-produced feed with organic or inorganic substances (supplementary feed)." Thus, the product , "Leaps and Bounds" is specifically covered by the terms of heading 2309, HTSUSA.

HOLDING:

The product identified under the name, "Leaps and Bounds," imported for retail in plastic tubs containing one net pound, is properly classifiable within subheading 2309.90.9000, HTSUSA, which provides for "Preparations of a kind used in animal feeding: Other: Other: Other: Other."

Merchandise classified under the foregoing subheading is subject to the column one general rate of duty of 3 percent ad valorem.

Sincerely,

John Durant, Director

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