The tariff classification of Dog Treats from Thailand

N280067 October 28, 2016 CLA-2-05:OT:RR:NC:N4:231 CATEGORY: Classification TARIFF NO.: 0511.99.3060 Ms. Julia Toso Normerica International Corporation 1599 Hurontario Street Suite No. 300 Mississauga, L5G 4S1 Canada RE: The tariff classification of Dog Treats from Thailand Dear Ms. Toso: In your letter dated September 27, 2016 you requested a tariff classification ruling. The subject merchandise is Chicken and Cheese Wraps. The stated ingredients are chicken (40 percent) and cheese (60 percent). The product is packed in a polylaminate stand-up pouch with a stay-fresh zipper closure and a weight of 454 grams each. Chicken and Cheese Wraps are sold as treats for dogs. The applicable subheading for the Chicken and Cheese Wraps will be 0511.99.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Animal products not elsewhere specified or included; dead animals of chapter 1 or 3, unfit for human consumption: Other: Other: products chiefly used as food for animals or as ingredients in such food: 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 https://hts.usitc.gov/current. In your ruling you suggested classification for the product under heading 2309 which provides for preparations of a kind used in animal feeding. We disagree. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). EN 23.09 states, in pertinent part: This heading covers sweetened forage and prepared animal feeding stuffs consisting of a mixture of several nutrients designed: (a) to provide the animal with a rational and balanced daily diet (complete feed). It is the opinion of this office that your product does not contain sufficient nutritional value to provide the animal with a rational and balanced diet on a daily basis. 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 telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 Ekeng Manczuk at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division