NY 876201
JULY 9,1992
CLA-2-23:S:N:N1:231 876201
Mr Bob Bevan
Kal Kan
3250 East 44th Street
P.O. Box 58853
Vernon, California 90058-0853
RE: The tariff classification of dog and cat food from Germany.
Dear Mr. Bevan:
In your letter dated July 6, 1992 you requested a tariff
classification ruling.
The products at issue are dog and cat food, imported from
Germany, with the following ingredients.
A) Pedigree Select Dinners with Liver & Beef in Aspic:
61% meat and meat by-products (includes liver & beef), 9%
poultry by-products, 2% flavors/colors/gums/vitamins & minerals
and 28% water for processing.
B) Pedigree Select Dinners with Chicken & Liver in
Aspic: 47% meat and meat by-products (includes liver), 22%
poultry & poultry by-products (includes chicken), 2%
flavors/colors/gums/vitamins & minerals and 29% water for
processing.
C) Sheba with Turkey in Aspic: 51% meat and meat by-
products 14% poultry & poultry by-products (includes turkey), 2%
flavors/colors/gums/vitamins & minerals and 33% water for
processing.
Pedigree Select Dinners are packed in 3.5 ounce and 10.6
ounce hermetically sealed aluminum containers. Sheba is packed in
3.5 ounce hermetically sealed aluminum containers.
The applicable subheading for the dog and cat food will be
2309.10.0010, Harmonized Tariff Schedule of the United States
(HTS), which provides for dog or cat food, put up for retail
sale. The rate of duty will be free.
Subheading 9903.23.35, HTSUSA, indicate 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
consists of not less than 6 percent by weight of grain or grain
products. Since the dog and cat food do not meet the definition
for mixed feed and mixed feed ingredients in Chapter 23,
subheading 9903.233.35 does not apply.
Additional requirements may be imposed on this product by
the Food and Drug Administration. You may contact the FDA at:
Food And Drug Administration
Division of Regulatory Guidance
200 C Street, S.W.
Washington, D.C. 20204
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