CLA-2 CO:R:C:F 954025 EAB
Mr. David S. Jeffrey
Leaps & Bounds Enterprises, Inc.
22569 38th Avenue
Langley, BC Canada V3A 6H5
Re: Hoof-Pro Plus
Dear Mr. Jeffrey:
This is in reply to your letter dated March 29, 1993, in which
you request a binding ruling on the classificatioN under the
Harmonized Tariff Schedule of the United States Annotated (HTSUSA)
of an equine feed supplement.
FACTS:
The product, to be marketed under the brand name "Hoof-Pro
Plus," is a white, crystalline, water soluble powder consisting
primarily of DL-methionine, zinc methionine, biotin and L-lysine in
amounts intended to supplement a horse's usual daily feed ration.
ISSUE:
Whether Hoof-Pro Plus is a medicament of chapter 30 or a feed
supplement of chapter 23 for purposes of classification under the
HTSUSA.
LAW AND ANALYSIS:
Merchandise imported into the U.S. is classified under the
HTSUSA. The tariff classification of merchandise under the HTSUSA
is governed by the principles set forth in the General Rules of
Interpretation (GRIs) and, in the absence of special language or
context which otherwise requires, by the Additional U.S. Rules of
Interpretation. The GRIs and Additional U.S. Rules of
Interpretation are part of the HTSUSA and are to be considered
statutory provisions of law for all purposes.
GRI 1 requires that classification be determined first
according to the terms of the headings of the tariff schedule and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRIs taken in order.
Heading 2309 provides for preparations of a kind used in
animal feed. Legal Note 1(a) states that the headings of chapter
30 do not cover, inter alia, food supplements of section IV.
We find that Hoof-Pro Plus is a food supplement, more
particularly, a preparation of a kind used in animal feeding as
described by the terms of heading 2309, HTSUSA, and that, as such
it is not classifiable under any of the headings of chapter 30 by
reason of Legal Note 1(a) to that chapter.
HOLDING:
Hoof-Pro Plus, a white, crystalline, water soluble powder
containing primarily DL-methionine, zinc methionine, biotin and L-lysine in amounts intended to supplement a horse's usual daily feed
ration, is classifiable under subheading 2309.90.90, HTSUSA, a
provision for preparations of a kind used in animal feeding; other;
other; other; other.
Merchandise classified under the foregoing subheading are
subject to the column one general rate of duty of 3 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division