CLA-2 CO:R:C:G 086640 SLR
Jane Bicks, D.V.M.
Educational Director
Fauna Foods Corporation
46-09 11th Street
Long Island City, NY 11101
RE: Cat Food from Denmark; Dog Treat from West Germany
Dear Dr. Bicks:
This ruling is in response to your letter of January 31,
1990, requesting the proper classification of two pet food
products -- "Own Choice" and "Happy Dog" -- under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).
Analytical literature was provided for our review.
FACTS:
The cat food, "Own Choice," is described as a complete high
energy meal, made with fresh fish and jelly and packed in 120
gram size airtight, foil pouches. The given ingredients are:
chicken, poultry byproducts, meat byproducts, fish, meat, liver,
vegetable gums, artificial coloring, salt dicalcium phosphate,
Vitamins A, D3 and E and Thiamine mononitrate (B1).
The dog treat, "Happy Dog," is described as a high energy
meat flavored treat, made with vegetable grain products and
packed in 30 gram size airtight, cellophane packs. The given
ingredients are: wheat flakes, corn flakes, meat meal, raisins,
extruded corn and dextrose syrup, with the possibility that a
vitamin/mineral mix will be added.
ISSUE:
What is the proper classification of the subject pet food
products under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relevant section
or chapter notes.
-2-
Heading 2309, HTSUSA, provides for preparations of a kind
used in animal feeding. Subheading 2309.10.00, HTSUSA, provides
for dog or cat food, put up for retail sale.
It is our position that subheading 2309.10.00 includes
complete meals as well as snacks. Consequently, the subject cat
food and dog treat are classifiable under this provision.
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, oil-cake meal or feedstuffs, and which
consist of not less than 6 percent by weight of grain or grain
products. Since the cat food and dog treat do not meet the
definition for mixed feed and mixed-feed ingredients in
Chapter 23, subheading 9903.23.35 does not apply.
HOLDING:
"Own Choice" cat food and "Happy Dog" dog treat are
classifiable in subheading 2309.10.0010, HTSUSA, the provision
for dog or cat food, put up for retail sale, in airtight
containers. Articles so classified enter the United States free
of duty.
Sincerely,
John Durant, Director
Commercial Rulings Division