The tariff classification of pet treats from the United Kingdom.

NY A89927 December 11, 1996 CLA-2-23:RR:NC:2:231 A89927 CATEGORY: Classification TARIFF NO.: 2309.10.0010; 2309.90.2490; 2309.90.2890 Ms. Susannah Basford Armitage Brothers PLC Private Road No. 3 Colwick Industrial Estate Nottingham, NG4 2BA England RE: The tariff classification of pet treats from the United Kingdom. Dear Ms. Basford: In your letter, dated November 28, 1996, you have requested a tariff classification ruling. The products are "Good Girl Catnip Drops." The ingredients are 33 percent whey powder, 25 percent hydrogenated palm kernel oil/hydrogenated palm oil (HPKO/HPO), 22.85 percent sugar, 8.25 percent dicalcium phosphate, 5.5 percent dry wheat flour, 4.5 percent catnip powder, 0.51 sorbitan tristearate, and 0.39 percent lecithin. The applicable subheading for "Good Girl Catnip Drops," if retail packed, will be 2309.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for preparations of a kind used in animal feeding, dog or cat food, put up for retail sale, in airtight containers. The rate of duty will be free. The applicable subheading for "Good Girl Catnip Drops," if bulk packed, and if imported in quantities that fall within the limits described in additional U.S. note 2 to chapter 23, will be 2309.90.2490, HTS, which provides for preparations of a kind used in animal feeding, other, other, animal feeds containing milk or milk derivatives, containing over 10 percent by weight of milk solids, described in additional U.S. note 2 to chapter 23 and entered pursuant to its provisions, other. The rate of duty will be 7.5 percent ad valorem. If the quantitative limits of additional U.S. note 2 to chapter 23 have been reached, the product will be classified in subheading 2309.90.2890, HTS and will be dutiable at 89.9 cents per kilogram, plus 7.1 percent ad valorem (in 1997 - 87.5 cents per kilogram, plus 7 percent ad valorem). In addition, products classified in subheading 2309.90.2890, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.23.01 - 9904.23.09, HTS. 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. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division