CLA-2-05:OT:RR:NC:N4:231
Ms. Julia Toso
Normerica International Corporation
1599 Hurontario Street
Suite No. 300
Mississauga, L5G 4S1
Canada
RE: The tariff classification of Dog Treats from Thailand
Dear Ms. Toso:
In your letter dated September 27, 2016 you requested a tariff classification ruling.
The subject merchandise is Beef and Cheddar Sliders. The stated ingredients are composed of beef (85 percent) and cheddar cheese (15 percent). The product is packed in a polylaminate stand-up pouch with a stay-fresh zipper closure and weight 454 grams each. Beef and Cheddar Sliders are sold as treats for dogs.
The applicable subheading for the Beef and Cheddar Sliders will be 0511.99.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Animal producs 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.
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 https://hts.usitc.gov/current.
In your ruling you suggested classification for the product under heading 2309 which provides for preparations of a kind used in animal feeding. We disagree. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). EN 23.09 states, in pertinent part: This heading covers sweetened forage and prepared animal feeding stuffs consisting of a mixture of several nutrients designed: (a) to provide the animal with a rational and balanced daily diet (complete feed). It is the opinion of this office that your product does not contain sufficient nutritional value to provide the animal with a rational and balanced diet on a daily basis.
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.
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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division