HQ 957213
CLA-2 CO:R:C:F 957213 ASM
TARIFF NO: 2309.90.9000
Mr. David S. Jeffrey
Leaps & Bounds Enterprises inc.
22569 38th Avenue
Langley, BC Canada V3A6H5
RE: Tariff Classification of Equine Feed Supplement
Dear Mr. Jeffrey:
This letter is in response to your request for a ruling on
the tariff classification of measured doses of equine feed
supplement you intend to import under the name of "Leaps and
Bounds."
FACTS:
This product , formerly identified as "Hoof Pro", is
described as a supplement for building strong hooves and
consisting of DL-Methionine, Zinc Methionine, Biotin and L-
lysine. It is added to the animal's usual grain and
vitamin/mineral ration. "Leaps and Bounds" will be imported for
retail in plastic tubs containing one net pound.
ISSUE:
What is the proper classification under the Harmonized
Tariff Schedule of the United States Annotated of the equine feed
supplement marketed under the name of "Leaps and Bounds"
imported for retail in plastic tubs containing one net pound?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), is made in
accordance with the General Rules of Interpretation (GRI's). The
systematic detail of the harmonized system is such that virtually
all goods are
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classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
section or chapter notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise
require, the remaining GRI's may then be applied. The
Explanatory Notes to the Harmonized Commodity Description and
Coding System (EN's), which represent the official interpretation
of the tariff at the international level, facilitate
classification under the HTSUSA by offering guidance in
understanding the scope of the headings and GRI's.
In Headquarters Ruling Letter (HRL) 953755, Customs ruled
that an herbal supplement containing natural vitamins and
minerals, and trace elements to be used as a homeopathic or
alternative medicine in the treatment of cats and dogs, is
classifiable in subheading 2309.90.9000, HTSUSA. Further HRL
954025, issued to you, March 22, 1994, covers the same product
and comes to the same conclusion.
We find that this product, "Leaps and Bounds" is a food
supplement of the kind which is used in animal feed. As such, it
is not classifiable under any of the headings of chapter 30 by
reason of Legal Note 1(a) which states that chapter 30 does not
cover "... food supplements." The EN's to heading 2309, HTSUSA,
state that this heading covers "... prepared animal feeding
stuffs consisting of a mixture of several nutrients designed:...
(2) to achieve a suitable daily diet by supplementing the basic
farm-produced feed with organic or inorganic substances
(supplementary feed)." Thus, the product , "Leaps and Bounds"
is specifically covered by the terms of heading 2309, HTSUSA.
HOLDING:
The product identified under the name, "Leaps and Bounds,"
imported for retail in plastic tubs containing one net pound, is
properly classifiable within subheading 2309.90.9000, HTSUSA,
which provides for "Preparations of a kind used in animal
feeding: Other: Other: Other: Other."
Merchandise classified under the foregoing subheading is
subject to the column one general rate of duty of 3 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc: AD NY Seaport
1 cc: Mr. Ralph Conte
956623, Classification of Equine Feed Supplement