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NY 893090

December 23, 1993

CLA-2-23:S:N:N1:231 893090


TARIFF NO.: 2309.10.0090

Mr. Edwin C. Bullock
Kuhn and Muller
The Chrysler Building
405 Lexington Avenue
New York, N.Y. 10174-3201

RE: The tariff classification of dog treats from Scotland.

Dear Mr. Bullock:

In your letter dated December 9, 1993, on behalf of The Hartz Mountain Corporation, Harrison, New Jersey, you requested a tariff classification ruling.

The product, dog treats in two separate formulations, each of which will be similar in appearance to a chocolate drop. The merchandise will be imported in cardboard boxes, ready for retail sale. The boxes will each contain approximately 3.% ounces of the dog treats, and will be printed with the HARTZ name, an identification of the product as a treat for dogs.

The formulations are described as follows:

"B5ALA2 Formula":

Ingredient % By Weight hydrogenated vegetable oil 36.37% sugar 35.00% whey powder 17.93% wheat flour 5.00% cocoa powder 4.77% emulsifier (lecithin E322) 0.78% salt 0.12% flavouring 0.03%

"Blended Formula":
Ingredient % By Weight sugar 47.22% hydrogenated vegetable oil 34.77% cocoa powder 9.23% skimmed milk solids 4.01% whey powder 4.01% emulsifier (lecithin E322) 0.67% salt 0.06% flavouring 0.03%

The applicable subheading for the dog treats will be 2309.10.0090, 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. 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, oilcake meal or feedstuffs, and which consist of not less than 6 percent by weight of grain or grain products. Since the dog treats do not meet the definition for mixed feed and mixed-feed ingredients in Chapter 23, subheading 9903.23.35 does not apply.

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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