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NY 863262

May 23, 1991

CLA-2-23:S:N:N1:231 863262


TARIFF NO.: 2309.10.00/9903.23.35

Mr. Joe Couret
Panalpina Inc.
34 Exchange Place
Jersey City, N.J. 070302

RE: The tariff classification of Dog Treats (biscuit) from Holland

Dear Mr. Couret:

In your letter dated May 9, 1991, on behalf of Petrapport, Carlstadt, N.J., you requested a tariff classification ruling.

The products at issue, "Animal Lover", "Koekie" and "Happy Happer" are described as dog treats (biscuits) made with grains(wheat & corn), meat and animal byproducts, sugar, oils and fats and minerals. The sample, "Animal Lover", is packaged 24 biscuits (about one to two inches in length) to a cellophane wrapped plastic tray.

The applicable subheading for the dog treats will be 2309.10.00, Harmonized Tariff Schedule of the United States (HTS), which provides for dog or cat food, put up for retail sale. Subheading 9903.23.35, HTSUSA, indicates that pet food packaged for retail sale, of byproducts obtained from the milling of grains, mixed feeds, and mixed-feed ingredients (provided for in 2309.10) which are products of the European Economic Community (EEC) are subject to a 100 percent duty rate.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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