CLA-2-23:RR:NC:FC:231 A85301

Mr. A. Messinger
Vitakraft Pet Products Company, Inc.
Chimney Rock Road 12 E
Bound Brook, NJ 08805

RE: The tariff classification of dog treats from Ireland.

Dear Mr. Messinger:

In your letter, dated June 24, 1996, you have requested a tariff classification ruling. The products, "Mini Cheeseburgers," item 20708, are dog treats. The ingredients are 39.8 percent soybean meal, 20.0 percent corn syrup, 16.1 percent ground corn, 11.0 percent chicken, 3.6 percent propylene glycol, 3.4 percent water, 3.4 percent stabilized poultry fat, 0.9 percent phosphoric acid, 0.6 percent potassium sorbate, 0.5 percent spray dried cheese, 0.5 percent sodium propionate, 0.1 percent vitamins A, D, and E supplements, and less than 0.1 percent red 40.

Each mini cheeseburger, weighing 15 grams (0.5 ounce), will be individually wrapped. The dog treats will be imported in bulk, in ten kilogram cartons. Each carton will bear the item number, and the phrases, "Made in Ireland" and "Not for Retail Sale."

The applicable subheading for the mini cheeseburgers, item 20708, will be 2309.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides preparations of a kind used in animal feeding, other, mixed feeds or mixed feed ingredients, other. The rate of duty will be free.

Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at:

Food and Drug Administration Division of Regulatory Guidance HFF 314, 200 C Street, S.W. Washington, DC 20204 This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Ralph Conte at (212) 466-5759.


Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division