CLA-2-05: RR: NC: SP: 231 L89318
Ms. Roxanne McCurdy
2637 S. 158Th Plaza (Suite 100)
Omaha, NE 68130
RE: The tariff classification of chicken dog treats from China.
Dear Ms. McCurdy:
In your letter dated December 06, 2005 you requested a tariff classification ruling.
The products in question consist of five different varieties of dog treats. These dog treats will be imported packaged for retail sale in clear plastic bags with printed headers under the brand name, “Sergeant’s Uncle Sam’s,” and each bag will contain several of the same treat. Product samples, without package headers, were submitted for each item. The merchandise is described as follows:
“Sesame Chicken” consists of dried chicken breast fillet strips measuring approximately 5 ½-inches in length, 1 ½-inches in width, and 1/8-inch thick. The fillets are tapered in shape, with scattered sesame seeds on the external surface. The net packaging weight for the product is 2.5 ounces.
“Chicken Drummies” consist of dried rawhide sticks with dried chicken strips wrapped around each end. The product is approximately 2 ½-inches in length and has a “bar-bell” type appearance. The net packaging weight for the product is 3.5 ounces.
“Chicken Wrap – Banana” consists of dried chicken breast fillet strips, each strip encircling a dried banana chip. Each piece measures approximately 1 ¾-inches in diameter. The net packing weight for this product is 3.5 ounces.
“Chicken Wrap – Biscuit” consists of small dog biscuits measuring approximately 1 ¾-inches in length, 1 inch in width, and ¼-inch thick. The biscuits have a typical “dog bone” shape, with a thin strip of dried chicken meat wrapped around the center of each “bone.” The ingredients of the biscuit include wheat flour, vegetable oil, starch, sugar, milk, oligosaccharide, calcium and color. The net packing weight for the product is 3.5 ounces.
“Chicken Cheese Sticks” consist of dried chicken breast fillet strips measuring approximately 5 ½-inches in length, 1 ½-inches in width, and 2-mm thick. Small rawhide sticks, about 2-½ inches long, have been inserted into the ends of the fillet strips, leaving about ½ inch of exposed stick at the end. Small pieces of dried cheese appear sporadically on the upper surface of the chicken strip. This item will be marketed as a five-count pack.
Heading 23.09, HTS, provides for “Preparations of a kind used in animal feeding.” The Explanatory Notes to that heading state that “[t]his heading covers sweetened forage and prepared animal feeding stuffs consisting of a mixture of several nutrients... .” In the instant case, the “Chicken and Cheese Sticks” product contains three (several) nutrient ingredients,--viz., it consists of dried chicken meat, dried rawhide and cheese. Also, the “Chicken Wrap – Biscuit” consists of a biscuit
(a preparation of heading 23.09) and dried chicken meat. Accordingly, both products fall within the ambit of heading 23.09. The remaining items consist of dried chicken meat in combination with only one other ingredient or material,--viz., with sesame seeds, with a rawhide stick or with a banana chip. The “Chicken Drummies,” which consist of a rawhide stick and dried chicken meat, are articles described in heading 05.11, HTS, which includes both animal products not elsewhere specified or included and dead animals of chapter 1 or 3, unfit for human consumption. The “Sesame Chicken” and “Chicken Wrap – Banana” each consist of a product of heading 05.11 (dried chicken unfit for human consumption) and a vegetable component (sesame seeds or a banana chip). Absent a provision describing such combinations of materials, these products are classifiable in heading 05.11, HTS, the essential character of each product being supplied by the dried chicken strips.
The applicable subheading for the “Sesame Chicken,“ “Chicken Drummies” and “Chicken Wrap – Banana” will be 0511.99.3060, HTSUS, which provides for animal products not elsewhere specified or included; dead animals of chapter 1 or 3, unfit for human consumption, other, other, products chiefly used as food for animals or as ingredients in such food, other. The rate of duty will be Free.
The applicable subheading for “Chicken Wrap – Biscuit” and the “Chicken Cheese Sticks” will be 2309.10.0090, Harmonized Tariff Schedule of the United States (HTSUS), 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 merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Thomas Brady at 646-733-3030.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division