CLA-2-23:S:N:N7:231 805955
Ms. Maureen Pearson
Katten, Muchin, and Zavis
525 West Monroe Street, Suite 1600
Chicago, IL 60661-3693
RE: The tariff classification of cat treats from the Netherlands.
Dear Ms. Pearson:
In your letter, dated January 4, 1995, you have requested a
tariff classification ruling on behalf of your client, Salubrious,
Inc., Kiel, WI.
The products are vitamin cat treats that are made in various shapes
(i.e: fish, mice, hearts, clover, and round shapes). Salubrious, Inc.
purchases the products in bulk from Beaphar, Netherlands, and repackages the
treats for retail sale in the United States. At the time of importation,
the product is packaged in a single, large plastic bag that has been placed
in a plain, cardboard carton. Each carton contains 12,500 individual tablets
or treats, and bears minimal information that is necessary for shipment to
Salubrious. The information listed on the carton is limited to the product
batch number, item identification (i.e: mouse, heart, fish), number of
tablets contained in each carton (i.e: 12,500), expiration date, and country
of origin. The words "Not for Retail Sale" are stamped on the carton.
After importation, Salubrious repacks the treats in smaller retail
containers that bear information that is of interest to retail consumers,
such as ingredient composition and feeding instructions.
The applicable subheading for the cat treats, if they are admixtures of
grains (or products, including by-products, obtained in the milling of
grains) with molasses, oil cake, oil cake meal or feedstuffs, and which
consist of not less than 6 percent by weight of grain or grain products),
will be 2309.90.1050, Harmonized Tariff Schedule of the United States (HTS),
which provides for preparations of a kind used in animal feeding, other,
mixed feeds or mixed feed ingredients, other. The rate of duty will be free.
The applicable subheading for the cat treats, if they are admixtures of
grains (or products, including by-products, obtained in the milling of
grains) with molasses, oil cake, oil cake meal or feedstuffs, and which
consist of less than 6 percent by weight of grain or grain products), will be
2309.90.9500, HTS, which provides for preparations of a kind used in animal
feeding, other, other, other, other, other. The rate of duty will be 2.7
percent ad valorem.
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