United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 HQ Rulings > HQ 0950677 - HQ 0950776 > HQ 0950740

Previous Ruling Next Ruling



HQ 950740


March 10, 1992

CLA-2 CO:R:C:F 950740 LPF

CATEGORY: CLASSIFICATION

TARIFF NO.: 2309.10.0010

Ms. Evy Jordan
Vice Counsul
Royal Danish Embassy
3200 Whitehaven Street, N.W.
Washington, D.C. 20008-3683

RE: Cat food; Preparations used in animal feeding; Heading 2309

Dear Ms. Jordan:

This is in response to your letter of November 22, 1991, submitted on behalf of Loven Petfood A/S of Denmark. Your inquiry requests the proper classification of cat food under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Along with your request for a binding ruling, you submitted copies of the labels which will appear on the product.

FACTS:

The product at issue is cat food, imported from Denmark. It is put up for retail sale in airtight containers, including aluminum trays, with a net weight of 100 grams (3.5 ounces). The cat food comes in four different varieties, with the following ingredients:

1) Turkey, liver, meat by-products, beef by-products, water (sufficient for processing), calcium carbonate, sodium tripolyphosphate, vegetable gums, sodium chloride, choline chloride, ascorbic acid, sodium nitrite (preservative), vitamin A palmitate, d-activated animal sterol, alpha-tocopherol acetate, thiamine mononitrate, pyridoxine, hydrochloride, d-pantothenic acid, niacin, cyanocobalamin, ferrous sulfate, zinc sulfate, manganous sulfate.

2) Poultry, liver, meat by-products, water (sufficient for processing), calcium carbonate, sodium tripolyphosphate, vegetable gums, sodium chloride, choline chloride, ascorbic acid, sodium nitrite (preservative), vitamin A palmitate, d-activated animal sterol, alpha-tocopherol acetate, thiamine mononitrate, pyridoxine hydrochloride, d-pantothenic acid, niacin, cyanocobalamin, ferrous sulfate, zinc sulfate, manganous sulfate.

3) Beef, meat by-products, beef by-products, water (sufficient for processing) calcium carbonate, sodium tripolyphosphate, vegetable gums, sodium chloride, choline chloride, ascorbic acid, sodium nitrite (preservative), vitamin A palmitate, d-activated animal sterol, alpha-tocopherol acetate, thiamine mononitrate, pyridoxine hydrochloride, d-pantothenic acid, niacin, cyanocobalamin, ferrous sulfate, zinc sulfate, manganous sulfate.

4) Salmon, liver, meat by-products, beef by-products, water (sufficient for processing), calcium carbonate, sodium tripolyphosphate, vegetable gums, sodium chloride, choline chloride, ascorbic acid, sodium nitrite (preservative), vitamin A palmitate, d-activated animal sterol, alpha-tocopherol acetate, thiamine mononitrate, pyridoxine hydrochloride, d-pantothenic acid, niacin, cyanocobalamin, ferrous sulfate, zinc sulfate, manganous sulfate.

ISSUE:

Whether the cat food is classifiable in heading 2309, HTSUSA, as a preparation of a kind used in animal feeding, including the appropriate subheading.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) taken in their appropriate order provide a framework for classification of merchandise under the HTSUSA. The majority of imported goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. The Explanatory Notes (EN's) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's.

Heading 2309 provides for preparations of a kind used in animal feeding. Note 1 to Chapter 23 explains:

Heading 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and byproducts of such processing.

In addition, the EN's to 2309 explain that the heading covers animal feeding preparations that either serve as "complete feed" which provide the animal with a balanced daily diet, or as "supplementary feed" which enhance farm-produced feed to balance an animal's diet.

Accordingly, the cat food is classifiable in heading 2309. The applicable subheading, 2309.10.00, refers to subheading 9903.23.35. The latter indicates that pet food packaged for retail sale, of byproducts obtained from the milling of grains, mixed feeds and mixed-feed ingredients, which are the product of the European Community, are subject to a 100 percent duty rate. It has been Customs position that the terms "mixed feeds and mixed-feed ingredients" connote products which are admixtures of grains or are obtained by milling grains. As the list of the cat food ingredients provides, the product does not include grains or mixed feeds. Thus, subheading 9903.23.35 does not apply. Since the cat food is packed in airtight containers, the applicable subheading is 2309.10.0010.

HOLDING:

The cat food is classifiable in subheading 2309.10.0010, HTSUSA, as "[p]reparations of a kind used in animal feeding: Dog or cat food, put up for retail sale, In airtight containers." The general column one rate of duty provides that the product is duty free.

Sincerely,

John Durant, Director
Commercial Rulings Division


Previous Ruling Next Ruling

See also: