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NY 896285




April 7, 1994

CLA-2-23:S:N:N1:231 896285

CATEGORY: CLASSIFICATION

TARIFF NO.: 2309.10.0090

Mrs. Katrina Turton
Armitages Pet Products
Mile End Road/Road Number 3
Colwick Industrial Estate
Nottingham NG4 2BA England

RE: The tariff classification of dog and/or cat treats from England.

Dear Mrs. Turton:

In your letter dated March 24, 1994 you requested a tariff classification ruling.

The products are treats for dogs and/or cats in three separate formulations. These treats will be imported in cellophane bags, ready for retail sale. The bags will each contain approximately 50 grams of the dog and/or cat treats.

The products are described as follows:

"Good Boy Choc Drops" ingredients: HPKO/HPO, whey powder, dried flour, sugar, dicalcium phosphate, cocoa powder, carob flour, crill 41, vitamin premix, lecithin, crester PR, cream flavor, chocolate flavor, vanilla flavor and saccharin.

"Good Boy/Good Girl/Pip Milk Drops" ingredients: sugar, vegetable fat, whey powder, milk powder, lecithin, sorbitan and flavor.

"Yoghurt Drops" ingredients: HPKO/HPO, sugar, dried flour, whey powder, dicalcium phosphate, yoghurt powder, lecithin, sorbitan tristearate and red food dye.

The applicable subheading for the dog and/or cat treats will be 2309.10.0090, 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 these dog and/or cat 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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