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NY 893288




December 27, 1993

CLA-2-23:S:N:N7:231 893288

CATEGORY: CLASSIFICATION

TARIFF NO.: 2309.10.00

Mr. Andrew R. Messinger
Vitakraft Pet Products Company, Inc.
Chimney Rock Road 12E
Bound Brook, N.J. 08805

RE: The tariff classification of Beef Stick Dog Treats from Austria.

Dear Mr. Messinger:

In your letter dated December 1, 1993 you requested a tariff classification ruling.

The product, Beef Stick Dog Treats, packed in individual laminate film bags, each holding one stick of 12 grams (0.43 oz.) are described as a treat for dogs intended as a reward or special food, not intended to provide basic nutritional needs.

The ingredients are as follows:

Item # 23009-- "Beef Sticks" containing beef 65.0%, beef fat 25.3%, salt pork 3.6%, corn starch 1.6%, calcium carbonate 1.3%, calcium phosphate .8%, sodium chloride .5% and other minerals and vitamin premixes 1.9%.

Item # 23109-- "Beef Sticks with Lamb" containing lamb meat 53.3%, beef fat 28.5%, beef 8.5%, salt pork 3.6%, corn starch 1.6%, calcium carbonate 1.3%, calcium phosphate .8%, sodium chloride .5% and other minerals and vitamin premixes 1.9%.

Item # 23110-- "Beef Sticks with Turkey" containing beef 62.4%, beef fat 23.9%, turkey 4.0%, salt pork 3.6%, corn starch 1.6%, calcium carbonate 1.3%, calcium phosphate .8%, sodium chloride .5% and other minerals and vitamin premixes 1.9%.

The applicable subheading for the Beef Stick Dog Treats will be 2309.10.00, Harmonized Tariff Schedule of the United States (HTS), which provides for dog or cat food, put up for retail sale. The rate of duty will be free.

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, oilcake meal or feedstuffs, and which consist of not less than 6 percent by weight of grain or grain products. Since the dog treats do not meet the definition for mixed feed and mixed-feed ingredients in Chapter 23, subheading 9903.23.35 does not apply.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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