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NY 876201

JULY 9,1992

CLA-2-23:S:N:N1:231 876201


TARIFF NO.: 2309.10.0010

Mr Bob Bevan
Kal Kan
3250 East 44th Street
P.O. Box 58853
Vernon, California 90058-0853

RE: The tariff classification of dog and cat food from Germany.

Dear Mr. Bevan:

In your letter dated July 6, 1992 you requested a tariff classification ruling.

The products at issue are dog and cat food, imported from Germany, with the following ingredients.

A) Pedigree Select Dinners with Liver & Beef in Aspic: 61% meat and meat by-products (includes liver & beef), 9% poultry by-products, 2% flavors/colors/gums/vitamins & minerals and 28% water for processing.

B) Pedigree Select Dinners with Chicken & Liver in Aspic: 47% meat and meat by-products (includes liver), 22% poultry & poultry by-products (includes chicken), 2% flavors/colors/gums/vitamins & minerals and 29% water for processing.

C) Sheba with Turkey in Aspic: 51% meat and meat by- products 14% poultry & poultry by-products (includes turkey), 2% flavors/colors/gums/vitamins & minerals and 33% water for processing.

Pedigree Select Dinners are packed in 3.5 ounce and 10.6 ounce hermetically sealed aluminum containers. Sheba is packed in 3.5 ounce hermetically sealed aluminum containers.

The applicable subheading for the dog and cat food will be 2309.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for dog or cat food, put up for retail sale. The rate of duty will be free.

Subheading 9903.23.35, HTSUSA, indicate 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 are subject to a 100 percent duty rate. However, based on Chapter 23, U.S. Legal Note 1, the term "mixed feeds and mixed- feed ingredients" in subheading 2309.90.10, HTSUSA, embraces products of Heading 2309 which are admixtures of grains (or products including byproducts, obtained in milling grains) with molasses, oilcake, oil-cake meal or feedstuffs, and which consists of not less than 6 percent by weight of grain or grain products. Since the dog and cat food do not meet the definition for mixed feed and mixed feed ingredients in Chapter 23, subheading 9903.233.35 does not apply.

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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