CLA-2-23:OT:RR:NC:N5:231
Antonio Caballero Souto
Dairypet, SL
Rúa Illa de Sálvora, 1 Poio, Pontevedra 36163 Spain
RE: The tariff classification of Diary Based Animal Treats from Spain
Dear Mr. Souto:
In your letter dated December 27, 2024, you requested a tariff classification ruling.
The subject merchandise is YowUp® brand semi-liquid dairy-based treats. There are five products under review as follow:
YowUp® Yogurt Squeeze Digestive Smoothie Dog Treat is composed of yogurt (pasteurized cow’s milk, lactase, and lactic ferments), corn starch, dried citrus pulp, fructooligosaccharide, artificial flavor, and lactic acid.
YowUp® Yogurt Squeeze Dogs Skin & Coat Smoothie Dog Treat is composed of yogurt (pasteurized cow’s milk, lactase, and lactic ferments), corn starch, salmon, fish oil, dried citrus pulp, beef hide (collagen), fructooligosaccharide, turmeric, artificial flavor, lactic acid, and vitamin E supplement.
YowUp® Yogurt Squeeze Dogs Joint Support Smoothie Dog Treat is composed of yogurt (pasteurized cow’s milk, lactase, and lactic ferments), corn starch, chicken, dried citrus pulp, beef hide (collagen), fructooligosaccharide, turmeric, glucosamine hydrochloride, chondroitin sulfate, artificial flavor, lactic acid, and vitamin E supplement.
YowUp® Frozen Yogurt Bacon Flavor Dog Wet Treat is composed of yogurt (pasteurized cow’s milk, lactase, and lactic ferments), corn starch, dried citrus pulp, lactic acid, artificial bacon flavor, and vitamin E supplement.
YowUp® Frozen Yogurt Salmon Flavor Dog Wet Treat is composed of yogurt (pasteurized cow’s milk, lactase, and lactic ferments), corn starch, dried citrus pulp, lactic acid, turmeric, artificial salmon flavor, and vitamin E supplement.
The above-described products which can be consumed directly or mixed into animal feed are packed in retail sized stand up pouches with a net weight of 110 grams and 115 grams, respectively. The YowUp® brand dairy based products which you state are specifically formulated for dogs will be sold to independent specialty pet shops, pet specialty chains, and convenience stores, etc.
The applicable subheading for the above-described dairy based products, if entered under quota, will be 2309.90.4490, Harmonized Tariff Schedule of the United States, which provides for: “Preparations of a kind used in animal feeding: Other: Other: Animal feeds containing milk or milk derivatives: Described in additional U.S. note 2 to this chapter and entered pursuant to its provisions: Other.” The rate of duty will be 7.5 percent ad valorem.
The applicable subheading for the above-described YowUp® dairy products, if entered outside the quota, will be 2309.90.4890, HTSUS, which provides for: “Preparations of a kind used in animal feeding: Other: Other: Animal feeds containing milk or milk derivatives: Other: Other.” The rate of duty will be 80.4 cents per kilogram + 6.4 percent.
Also, products classified in subheading 2309.90.4890, HTSUS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.23.01-9904.23.09.
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