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NY A84211

June 11, 1996

CLA-2-23:RR:NC:FC:231 A84211


TARIFF NO.: 2309.10.0010; 2309.10.0090

Ms. Susannah Basford
Armitage Bros PLC
Private Road No. 3, Colwick
Nottingham, NG4 2BA

RE: The tariff classification of dog treats from the United Kingdom.

Dear Ms. Basford:

In your letter, dated May 28, 1996, you have requested a tariff classification ruling.

The products are dog treats, put up for retail sale. They are described thus:

1. Peanut Butter Treats. The ingredients are sugar, whey powder, hydrogenated palm kernel oil, lecithin, crill, vanilla flavoring, dry wheat flour, vitamin premix, and peanut flavoring.

2. Raisin Treats. The ingredients are whey powder, hydrogenated palm kernel oil, sugar, dried flour, dicalcium phosphate, cocoa, carob, cream flavoring, chocolate flavoring, vanilla flavoring, and raisin flavoring, crill, crester, lecithin, vitamin premix, and saccharin.

The applicable subheading for the Peanut Butter Treats, shipped in retail packages, will be 2309.10.00, Harmonized Tariff Schedule of the United States (HTS), which provides preparations of a kind used in animal feeding, dog or cat food, put up for retail sale. The rate of duty will be free.

Subheading 9903.23.35, HTS, 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, HTS, 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 Peanut Butter Treats do not meet the definition for mixed feed and mixed feed ingredients in Chapter 23, subheading 9903.23.35 does not apply for this product.

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, DC 20204

In order to issue a ruling on Raisin Treats, this office requires the following information:

1. Indicate the identity of the dried flour. 2. Submit a sample of the product.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Ralph Conte at (212) 466-5759.


Roger J. Silvestri

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