CLA-2 CO:R:C:F 951477
Mr. Ruben T. Pangilinan
Panalpina, Inc.
Harborside Financial Center
34 Exchange Place
Jersey City, N. J. 07311-3991
RE: Dog Treat Biscuits Made from Grains, Meat and Animal
Byproducts, Sugar, Oils and Fats, and Minerals
Dear Mr. Pangilinan:
This is in reference to the inquiry of April 1, 1992,
transmitted by your client Petrapport regarding certain dog
treats. These dog treats were the subject of Headquarters Ruling
Letter (HRL) 950326, dated March 19, 1992, in which we advised
you that we considered the products, as packaged at the time of
importation, as put up for retail sale. Our conclusion was based
on the fact that information on the carton presented with the
prior ruling request indicated that such package was directed at
the retail consumer.
FACTS:
The current ruling request covers the same 3 types of dog
treats which will be imported in cartons capable of holding 10
kilograms (22 pounds) of the products. The treats will be
repackaged into 1 and 2 pound containers subsequent to
importation. We, by reference, hereby incorporate the
particulars in HRL 950326 as to the composition of the treats and
the repackaging procedure.
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The box ("master carton") utilized to import the products
will not be that presented with the prior ruling request and
described in HRL 950326. Instead, as per a sample provided, the
master carton will contain only information directed at helping
the importer identify the particulars of the merchandise. The
new sample master carton contains the following information on
each of its 4 sides reading from top to bottom:
1. The importer's name across the top in large block
letters
2. Five lines which provide space for the entry of a
number and are labelled:
(a) P/L # (Packing list number)
(b) Item # (Item number)
(c) Pcs. (Pieces)
(d) Box # (Box number)
(e) Kgs. (Weight in kilograms)
3. A list of various products with a checkbox immediately
before each named item which can be checked to identify
the item(s) in each master carton. Although the sample carton identifies 7 items which are not the
subject this ruling or HRL 950326, the importer has
telephonically advised us that the products identified
on the actual master cartons will be those specifically
identified in HRL 950326, i.e. Animal Lovers, Koekie
and Happy Happer.
4. The name of the importer, its location (city, state and
zip code) and a line entitled "Made In" for entry of
the country of origin.
5. On the two side panels the logo of the carton
manufacturer appears immediately to the right of the
product identity area. On the front and back panels
representations of 5 different breeds of dogs, a
parrot, a rawhide bone and gravy being poured from a
gravy boat appear to the right of the product
identification list. The carton manufacturer's logo,
on those panels, appears to the right of the items
identified in item 2 above.
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ISSUE:
Are the dog food products put up for retail sale?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI's) taken in order.
GRI 1 provides that the classification is determined first in
accordance with the terms of the headings and any relative
section and chapter notes. If GRI 1 fails to classify the goods,
and if the heading and legal notes do no otherwise require, the
remaining GRI's are applied taken in order.
In HRL 950326 we held that the products as described were
mixed feeds or mixed-feed ingredients as specified in Additional
U.S. Note 1 to Chapter 23, HTSUSA. We hereby reaffirm that
finding.
The only issue remaining is whether the products are
packaged for retail sale. In HRL 950326, we held that
information printed on the master carton in that ruling, e.g.
product analysis, the phrase "For Your Faithful Companion", were
informational items which were directed at the retail consumer.
The current master carton does not contain such information. It
only contains information which would help the importer/
distributor identify the product, its quantity, weight and the
box number of any particular shipment. We believe that these
information items and the other information items noted under the
"FACTS" portion hereof would be items of primary, if not the
sole, interest of the importer/distributor and not the retail
consumer. Accordingly, we believe the products when packaged in
the above described container are not put up for retail sale.
HOLDING:
The dog treats under consideration which consist of not less
than 6 per cent by weight of grain or grain products fall within
the term mixed feeds and mixed-feed ingredients as defined in
Additional U.S. Note 1 of Chapter 23, HTSUSA. Such products,
when imported in 22 pound boxes with the information thereon
which clearly shows that it is directed at the wholesale
importer/distributor rather than the retail consumer and which
are specifically labelled "NOT FOR RETAIL SALE" are not
considered as put up for retail sale. Such products, so
packaged, are classifiable under subheading 2309.90.10, HTSUSA,
and subject to a free general rate of duty.
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Importations of these products are subject to import
regulations administered by the U.S. Food and Drug
Administration. Information requests regarding those regulations
may be addressed to:
U.S. Food and Drug Administration
Division of Regulatory Guidance
HFF 314, 200 C Street, S. W.
Washington, D.C. 20204
Since the products which are the subject to this ruling will
be repackaged subsequent to importation, it will be necessary to
comply with the provisions of section 134.26, Customs Regulations
(19 CFR 134.26), particularly those related to submission of a
Certificate of Marking.
Sincerely,
John Durant, Director
Commercial Rulings Division