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HQ 087612


November 9, 1990

CLA-2 CO:R:C:G 087612 ALS

CATEGORY: CLASSIFICATION

TARIFF NO.: 4205.00.8000

Mr. J. Agustin Caballero
Minister Counselor, Economic and Commercial Embassy of the Argentine Republic
1901 L Street, N.W., Suite 801
Washington, D.C. 20036

RE: Unflavored Rawhide Chews of Different Sizes and Forms

Dear Mr. Caballero:

This is in reference to your letter of July 24, 1990, requesting the tariff classification of unflavored rawhide chews. A sample of the rawhide chews in the form of a small bone with knotted ends was submitted.

FACTS:

The articles in question consist of unflavored rawhide chews in different sizes and various forms (bones, chips and sticks). While the sample provided was shrink wrapped, it is noted that the articles may be imported in bulk or packaged. We understand that the articles are to be used as chews by dogs for exercise, tartar control, and behavior control purposes. We also understand that they are used up in the chewing process.

ISSUE:

What is the appropriate classification of unflavored rawhide chews under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?

LAW AND ANALYSIS

The General Rules of Interpretation (GRI's) set forth the manner in which merchandise is to be classified under the HTSUSA. GRI 1 requires that classification is to be determined first
according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order.

The articles under consideration are made of rawhide (leather). While not specified in the inquiry, we understand that such articles are designed to be used as a behavior control mechanism by dogs who have a natural tendency to chew, that they permit dogs to exercise their jaws, that they help control tartar on a dog's teeth and that they are used up in the chewing process.

In reviewing the headings which might be applicable to the subject articles, we noted Chapter 41, HTSUSA, which covers raw hides and skins (other than furskins) and leather, and Chapter 42, HTSUSA, which generally covers articles of leather. Since Chapter 41, HTSUSA, deals only with hides and related articles that have been treated by various means but have not been processed into a finished article, we do not believe that the subject articles should be classified under a subheading thereof. We next considered the subheadings in Chapter 42, HTSUSA, which deals with article processed into a finished form. The headings and subheading thereof generally deal with specific articles other than rawhide chews. Rawhide articles not specifically referenced therein would, therefore, be covered by the heading therein which generally covers other articles of leather or of composition leather.

HOLDING;

The above-described articles are properly classified under subheading 4205.00.8000, HTSUSA, which provides for other articles of leather or of composition leather, other, other. The applicable general rate of duty is free.

Sincerely,

John Durant, Director
Commercial Rulings Division

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