CLA-2:OT:RR:NC:N2:231

Mr. Jeff Rose
G.E Barbour Inc.
80 Magnolia Crescent
Moncton, New Brunswick
E4E 3H1 Canada

RE: The tariff classification of a Peanut Butter Dog Treat from Canada

Dear Mr. Rose:

In your letter dated January 11, 2022, you requested the tariff classification of a peanut butter dog treat from Canada.

The subject merchandise is called “Knead ‘n’ Squeeze.” You have stated that the product, which is composed solely of peanuts, is designed to be squeezed over dog kibble or served as a treat. Also, the product can be used to hide pills or fill toys. The peanut butter dog treat topper will be imported in retail sized squeezable plastic containers with a net weight of 12 ounces. The applicable subheading for the Knead ‘n’ Squeeze Peanut Butter Dog Treat is 2309.10.0010, 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: in airtight containers.” The rate of duty is free. Please note that modifications to the Harmonized Tariff Schedule of the United States (HTSUS) [to align the HTSUS on the 2022 version of the Harmonized Commodity Description and Coding System] pursuant to Section 1206 of the Omnibus Trade and Competitiveness Act of 1988 are forthcoming. These modifications, made by Presidential Proclamation 10326 and set forth in Annexes I, II.A, and II.B of  U.S. International Trade Commission Publication 5240, will be effective on January 27, 2022. To the extent that the modifications to the HTSUS impact the classification of the merchandise subject to this ruling, you may submit a new ruling request at that time.  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 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. These goods may also be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact this agency regarding possible applicable regulations at the following location: U.S. Department of Agriculture APHIS Plant Protection and Quarantine Permit Unit 4700 River Road, Unit 136 Riverdale, MD 20737-1236 Telephone number: 1-877-770-5990 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 questions regarding the ruling, contact National Import Specialist Ekeng Manczuk at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division