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NY 881570

January 15, 1993

CLA-2-23:S:N:N7:231 881570


TARIFF NO.: 2309.10.00

Mr. Ken Buckhannon
Fred Hall & Associates Inc.
P.O. Box 610867
DFW Airport, Texas 75261-0867

RE: The tariff classification of pet food from Canada.

Dear Mr. Buckhannon:

In your letter dated December 18, 1992, on behalf of Lifetime Automotive Products, Dallas Texas, you requested a tariff classification ruling.
The products are described as follows:

Cat Food (14 oz. cans)--containing 24% meat by-products, 19% fish, 19% poultry by-products, 12% liver, 4% flour, .5% vitamin and mineral supplement, .225% color, .5% vegetable gums and 20.775% water.
Dog Food (24.5 oz. cans)--containing 15% meat by-products, 5% poultry by-products, 8% middling, 8% wheat shorts, 8% ground corn, .4% salt, .025% seasoning, .450% vitamin and mineral supplement, .125% color and 55% water.

The applicable subheading for these pet foods 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. The rate of duty will be free.

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 are subject to a 100 percent duty rate. Since these pet foods are not products of the EEC, subheading 9903.23.35 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
HFF 314, 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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