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NY 868986

December 12, 1991

CLA-2-23:S:N:N1:231 868986


TARIFF NO.: 2309.10.00/9903.23.35

Mr. Andrew R. Messinger
Vitakraft Pet Products Company, Inc.
Chimney Rock Road 12E
Bound Brook, N.J. 08805

RE: The tariff classification of dog treats from Germany

Dear Mr. Messinger:

In your letter dated November 15, 1991 you requested a tariff classification ruling.

The product, bite-size confectionery treats for dogs, packaged 25 pieces per box, are described as follows:

Item # 23136-- "Mini Bones" containing ground wheat, sugar, soybean meal, bone meal, palm oil, cracked wheat, carob powder, skim milk powder, fishmeal, vitamin mineral premix, beef, beef glaze, cocoa powder, gelatin, food coloring, vitamin premix
Package size: 60 grams, 50 boxes per case

Item # 23140-- "Raviolos" containing wheat flour, meat & meat by- products, sugar, oil & fat, mineral premix Package size:
80 grams, 50 boxes per case

Item # 23135-- "Sandwich Hearts" wheat flour, meat & meat by- products, sugar, oil & fat, mineral premix Package Size: 80 grams, 50 boxes per case

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.

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
200 C Street, S.W.
Washington, D.C. 20204

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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