NY 863262: The tariff classification of Dog Treats (biscuit) fromHolland

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                           
                                   NY 863262

                                   May 23, 1991


CLA-2-23:S:N:N1:231 863262  

CATEGORY:  Classification

TARIFF NO.: 2309.10.00/9903.23.35  

Mr. Joe Couret
Panalpina Inc.
34 Exchange Place
Jersey City, N.J.  070302

RE:  The tariff classification of Dog Treats (biscuit) from
Holland

Dear Mr. Couret:

     In your letter dated May 9, 1991, on behalf of Petrapport,
Carlstadt, N.J., you requested a tariff classification ruling.   
     

     The products at issue, "Animal Lover", "Koekie" and "Happy
Happer" are 
described as dog treats (biscuits) made with grains(wheat &
corn), meat and animal byproducts, sugar, oils and fats and
minerals.  The sample, "Animal Lover", is packaged 24 biscuits
(about one to two inches in length) to a cellophane wrapped
plastic tray.  

     The applicable subheading for the dog treats will be
2309.10.00, Harmonized Tariff Schedule of the United States
(HTS), which provides for  dog or cat food, put up for retail
sale.  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
(EEC) are subject to a 100 percent duty rate.    

     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.


                                   Sincerely,

                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport