The tariff classification of pet chews (dog treats) from Taiwan.

N070305 August 17, 2009 CLA-2-23:OT:RR:NC:2:231 CATEGORY: Classification TARIFF NO.: 2309.10.0090 Mr. Earl Pacis Albatrans, Inc. 2805 W. El Segundo Blvd. (Ste. 3) Hawthorne, CA 90250 RE: The tariff classification of pet chews (dog treats) from Taiwan. Dear Mr. Pacis: In your letters dated April 23 and July 27, 2009, you requested a tariff classification ruling on behalf of Wolverton Trading Co. (Lansing, MI). Nine samples were submitted for our examination. Each is a small, clear plastic pouch containing one, two or three “dog treat chews.” Although the pouches are sealed, they do not appear to be strictly airtight. And, while the submitted samples lack retail labels, you have advised that when these goods are imported, they will bear such labels and will be ready for retail sale. Item numbers 5007, 5008 and 5009 are described as “KP tube shape mint pet chews.” They consist of a beige exterior section, evidently made of rawhide, surrounding a green core made of other materials. The ingredients of all of these items are stated to be cornstarch, beef hide, sorbitol, maltose, wheat flour, artificial flavor, sodium hexametaphosphate, coloring, and potassium sorbate. Item numbers 5004, 5005 and 5006 are described as “KP S-shape bacon pet chews.” They are thick, orange or brownish strips that have been formed into bent/curled shapes. The ingredients are stated to be cornstarch, sorbitol, maltose, rice starch, artificial flavor, and coloring. Item numbers 5001, 5002 and 5003 are described as “KP S-shape beef pet chews.” They are thick, beige or brownish strips that have been formed into bent/curled shapes. The ingredients are stated to be cornstarch, sorbitol, maltose, rice starch, artificial flavor, and coloring. The applicable subheading for the all of the above-described items will be 2309.10.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for preparations of a kind used in animal feeding: dog or cat food, put up for retail sale: other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. This merchandise may also be subject to requirements administered by the United States Department of Agriculture, which may be contacted at the following location for further information:       USDA APHIS, VS, NCIE                 Products Program 4700 River Road, Unit 40 Riverdale, MD 20737-1231 Tel: (301) 734-3277 This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Nathan Rosenstein at (646) 733-3030. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division