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NY 881800



January 27, 1993

CLA-2-23:S:N:N7:231 881800

CATEGORY: CLASSIFICATION

TARIFF NO.: 2309.10.00/9903.23.35

Mr. Arthur B. Parker
Radix Group International
2355 S. Arlington Heights Road
Arlington Heights, IL 60005

RE: The tariff classification of dog treats from Great Britain.

Dear Mr. Parker:

In your letter dated December 31, 1992 you requested a tariff classification ruling.

The products are dog treats, put up for retail sale, imported from Great Britain and described as follows:

A) Good Boy "Choc "n" Chew": 67.45% rawhide, 10.44% vegetable fat, 5.45% whey powder, 5.45 wheat flour, 3.55% tapioca, 3.54% sugar, 2.53% dicalcium phosphate, 0.65% cocoa powder, 0.44% carob powder, 0.25% lecithin and 0.25% flavor.

B) Yogurt Drops for Dogs: 25.0475% HPKO/HPO, 33.89% sugar, 5.50% wheat flour, 22% whey powder, 8.25% dicalcium phosphate, 4.4% yogurt powder, 0.39% lecithin, 0.51% sorbitan tristearate, 0.0125% food dye red.

The applicable subheading for the dog treats, shipped in retail packages, 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, indicate 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 consists of not less than 6 percent by weight of grain or grain products.

Since the Good Boy "Choc "n" Chew" and the Yogurt Drops for Dogs do not meet the definition for mixed feed and mixed feed ingredients in Chapter 23, subheading 9903.233.35 does not apply for those two products.

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, D.C. 20204

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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