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HQ 951477

May 1, 1992

CLA-2 CO:R:C:F 951477


TARIFF NO.: 2309.90.10

Mr. Ruben T. Pangilinan
Panalpina, Inc.
Harborside Financial Center
34 Exchange Place
Jersey City, N. J. 07311-3991

RE: Dog Treat Biscuits Made from Grains, Meat and Animal Byproducts, Sugar, Oils and Fats, and Minerals

Dear Mr. Pangilinan:

This is in reference to the inquiry of April 1, 1992, transmitted by your client Petrapport regarding certain dog treats. These dog treats were the subject of Headquarters Ruling Letter (HRL) 950326, dated March 19, 1992, in which we advised you that we considered the products, as packaged at the time of importation, as put up for retail sale. Our conclusion was based on the fact that information on the carton presented with the prior ruling request indicated that such package was directed at the retail consumer.


The current ruling request covers the same 3 types of dog treats which will be imported in cartons capable of holding 10 kilograms (22 pounds) of the products. The treats will be repackaged into 1 and 2 pound containers subsequent to importation. We, by reference, hereby incorporate the particulars in HRL 950326 as to the composition of the treats and the repackaging procedure.

The box ("master carton") utilized to import the products will not be that presented with the prior ruling request and described in HRL 950326. Instead, as per a sample provided, the master carton will contain only information directed at helping the importer identify the particulars of the merchandise. The new sample master carton contains the following information on each of its 4 sides reading from top to bottom:

1. The importer's name across the top in large block letters

2. Five lines which provide space for the entry of a number and are labelled:
(a) P/L # (Packing list number)
(b) Item # (Item number)
(c) Pcs. (Pieces)
(d) Box # (Box number)
(e) Kgs. (Weight in kilograms)

3. A list of various products with a checkbox immediately before each named item which can be checked to identify the item(s) in each master carton. Although the sample carton identifies 7 items which are not the subject this ruling or HRL 950326, the importer has telephonically advised us that the products identified on the actual master cartons will be those specifically identified in HRL 950326, i.e. Animal Lovers, Koekie and Happy Happer.

4. The name of the importer, its location (city, state and zip code) and a line entitled "Made In" for entry of the country of origin.

5. On the two side panels the logo of the carton manufacturer appears immediately to the right of the product identity area. On the front and back panels representations of 5 different breeds of dogs, a parrot, a rawhide bone and gravy being poured from a gravy boat appear to the right of the product identification list. The carton manufacturer's logo, on those panels, appears to the right of the items identified in item 2 above.


Are the dog food products put up for retail sale?


Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods, and if the heading and legal notes do no otherwise require, the remaining GRI's are applied taken in order.

In HRL 950326 we held that the products as described were mixed feeds or mixed-feed ingredients as specified in Additional U.S. Note 1 to Chapter 23, HTSUSA. We hereby reaffirm that finding.

The only issue remaining is whether the products are packaged for retail sale. In HRL 950326, we held that information printed on the master carton in that ruling, e.g. product analysis, the phrase "For Your Faithful Companion", were informational items which were directed at the retail consumer. The current master carton does not contain such information. It only contains information which would help the importer/ distributor identify the product, its quantity, weight and the box number of any particular shipment. We believe that these information items and the other information items noted under the "FACTS" portion hereof would be items of primary, if not the sole, interest of the importer/distributor and not the retail consumer. Accordingly, we believe the products when packaged in the above described container are not put up for retail sale.


The dog treats under consideration which consist of not less than 6 per cent by weight of grain or grain products fall within the term mixed feeds and mixed-feed ingredients as defined in Additional U.S. Note 1 of Chapter 23, HTSUSA. Such products, when imported in 22 pound boxes with the information thereon which clearly shows that it is directed at the wholesale importer/distributor rather than the retail consumer and which are specifically labelled "NOT FOR RETAIL SALE" are not considered as put up for retail sale. Such products, so packaged, are classifiable under subheading 2309.90.10, HTSUSA, and subject to a free general rate of duty.

Importations of these products are subject to import regulations administered by the U.S. Food and Drug Administration. Information requests regarding those regulations may be addressed to:

U.S. Food and Drug Administration
Division of Regulatory Guidance
HFF 314, 200 C Street, S. W.
Washington, D.C. 20204

Since the products which are the subject to this ruling will be repackaged subsequent to importation, it will be necessary to comply with the provisions of section 134.26, Customs Regulations (19 CFR 134.26), particularly those related to submission of a Certificate of Marking.


John Durant, Director
Commercial Rulings Division

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