CLA-2-23:S:N:N7:231 814204

Ms. Katrina Turton
Armitage Brothers PLC
Colwick, Nottingham
England

RE: The tariff classification of dog food from the United Kingdom.

Dear Ms. Turton:

In your letter, dated August 25, 1995, you requested a tariff classification ruling. The merchandise consists of dogs treats, packaged for retail sale. The ingredients are 52.8 percent potato starch, 22.6 percent poultry meal, 18.9 percent water, and 5.7 percent propylene glycol. The applicable subheading for the dog treats, if in airtight containers, 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.

The applicable subheading for the dog treats, if not in airtight containers, 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. 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