CLA-2-23:OT:RR:NC:N5:231
Darcy Chen
ZURU
7/F, Block B, Port Building
1006 Dongmen South Road, Luohu District
Guangdong Province, Shenzhen 518001 China
RE: The tariff classification of Cat Treats from China and Spain
Dear Ms. Chen:
In your letter dated October 12, 2024, you requested a tariff classification ruling.
The subject merchandise is Bonkers brand cat treats. Three samples were submitted for our examination as follows:
Paw Lickin' Chicken Flavored Cat Treats (Item Number 12506) is composed of chicken meal, ground corn, pea starch, corn gluten meal, pork fat, poultry fat (preserved with mixed tocopherols), natural flavor, powdered cellulose, Brewers dried yeast, cheese, powder, taurine, salt, vitamin E supplement, biotin, vitamin A supplement, and vitamin D3 supplement. The product is described as possessing a crunchy out layer and a gooey center. Item number 12506, which you state is produced in Spain, is packed in resealable foil bags with a net weight of 6.3 ounces ready for retail sale.
Purrpops Chicky Licks Cat Treats (Item Number 12575) is composed of 100 percent freeze dried chicken created in the shape of a lollipop. The product is described as a meaty, chewy, crunchy, bitey cat candy. The individually wrapped products are packed four per each resealable foil bag ready for retail sale.
Purrpops Freeze Dried Tuna & Salmon Flavored Cat Treats (Item Number 12579) is composed of tuna, chicken, chicken liver, rosemary extract, and salmon created in the shape of a lollipop. The product is described as a meaty, chewy, crunchy, bitey cat candy. The individually wrapped products are packed eighteen per each plastic canister ready for retail sale.
In your letter, you requested clarification for the term “airtight” as relevant to containers. We note that the term “airtight” is not defined in the Harmonized Tariff Schedule of the United States (HTSUS) or the Explanatory Notes (ENs) to the HTSUS. When terms are not defined in the HTSUS or the ENs, they are construed in accordance with their common and commercial meaning (Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982)). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources (C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982)). The Merriam-Webster Dictionary defines “airtight” as “impermeable to air or nearly so.” Another definition provided by Collins Dictionary defines the term as “too tight for air or gas to enter or escape.” It is the opinion of this office that the instant products do not appear to be strictly airtight.
The applicable subheading for the all of the above-described items will be 2309.10.0090, 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.
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 at https://hts.usitc.gov/.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 2309.10.0090, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading 9903.88.03 in addition to subheading 2309.10.0090, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division