CLA-2-23:S:N:N7:231 803386
Ms. Karen MacPherson
Karen's K9 Cuisine Ltd.
Bay #1
4515-6A Street N.E.
Calgary, Alberta T2E 4B2
Canada
RE: The tariff classification and status under the North American
Free Trade Agreement (NAFTA) of dog biscuits from Canada;
Article 509
Dear Mr. Calvart:
In your letter, dated October 7, 1994, you requested a ruling on the
status of dog biscuits from Canada under the NAFTA.
The product is called "Karen's K9 Cookies." The ingredients of the dog
biscuits are whole wheat flour, chicken liver, water, whole dried eggs,
canola oil, garlic powder, caramel color, citric acid, and vitamin E.
The net weight is 150 grams. Two other kinds of dog biscuits will be
imported that are similar in packaging, weight, and content. They are cheese
and onion dog biscuits and multi-grain blend dog biscuits. All of the
processing and manufacturing of the finished products will be done in Canada.
The applicable tariff provision for the dog biscuits will be
2309.10.0090, HTS, which provides for preparations of a kind used in animal
feeding, dog or cat food, put up for retail sale, other. The rate of duty
will be free.
The dog biscuits, being wholly obtained or produced entirely in the
territory of Canada, will meet the requirements of HTSUSA General Note
12(b)(i), and will therefore be entitled to a free rate of duty under the
NAFTA upon compliance with all applicable laws, regulations, and agreements.
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.
This ruling letter is binding only as to the party to whom it is issued
and may be relied on only by that party.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport