CLA-2-23:S:N:N7:231 801643

Ms. Yolanda Choy
2874 Hillside Drive
Burlingame, CA 94010

RE: The tariff classification of dog food from China.

Dear Ms. Choy:

In your letter, which is undated, and which has been received by this office on August 30, 1994, you requested a tariff classification ruling. The product, dog food, is made from a variety of meat products, vitamin fortified ingredients, and chicken stock. It will be packed in airtight containers that weigh either 6 1/8 ounces or 18 3/8 ounces.

The applicable subheading for the dog food will be 2309.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for preparations of a kind used in animal feeding, dog or cat food, put up for retail sale, in airtight containers. The rate of duty will be free.

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
New York Seaport