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8863441993-06-08New YorkClassification

The tariff classification of dog treats from the Netherlands.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

2309.90.10

$81.9M monthly imports

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Federal Register

1 doc

Related notices & rules

Court Cases

2 cases

CIT & Federal Circuit

Ruling Age

32 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register, CourtListener (CIT/CAFC) · As of 2026-04-28 · Updates monthly

Summary

The tariff classification of dog treats from the Netherlands.

Ruling Text

NY 886344 June 8, 1993 CLA-2-23:S:N:N7:231 886344 CATEGORY: Classification TARIFF NO.: 2309.90.10 Mr. Andrew R. Messinger Vitakraft Pet Products Company, Inc. Chimney Rock Road 12E Bound Brook, N.J. 08805 RE: The tariff classification of dog treats from the Netherlands. Dear Mr. Messinger: In your letter dated My 17, 1993 you requested a tariff classification ruling. The product, bite sized baked treats for dogs, are described as follows: Item # 20577-- "Mini chops" containing wheat flour, meat and meat by- products, corn, oils and fats, vitamin premix and fish meal. Item # 20578-- "Sandwich Bones" containing wheat flour, meat and meat by-products, corn, rice, sugar, vitamin premix, fish meal and oils and fats. Item # 20579-- "Cheese Nuggets" containing wheat flour, corn, rice, cheese powder, vitamins and minerals and oils and fats. Item # 23145-- "Sandwich Hearts" wheat flour, meat and meat by-products, sugar, oil and fat and mineral premix. The treats are to be imported in unmarked boxes containing 10 kilograms of the product. Your letter states that the treats would be imported in such boxes with only the following information printed thereon: 1) Printed Item Number (for example #20577) 2) "Manufactured in Netherlands" 3) "Not For Retail Sale" Subsequent to importation the treats will be repackaged in other containers annotated with information as to ingredients, analysis, descriptive names, net weight, etc.. The information on the proposed import carton is information directed at the importer/distributer and not the retail consumer. It merely identifies the contents of each carton, where the product was made and that it is not for retail sale. Accordingly, we believe that the products when packaged in the above described container are not put up for retail. The dog treats under consideration which consist of not less than 6 percent by weight of grains or grain products fall within the term mixed feeds and mixed feed ingredients as defined in additional U.S. Note 1 of Chapter 23, HTSUSA. Such products when imported in a 10 kilogram box with information thereon which clearly shows that it is directed at the wholesale importer/distributer rather than the retail consumer and which is specifically labelled "Not For Retail Sale" is not considered as put up for retail sale. Such products, so packaged, are classifiable under subheading 2309.90.10, HTSUSA, and are free of duty. Importations of these products are subject to import regulations administered by the U.S. Food and Drug Administration. Information requests regarding those regulations may be addressed to: U.S. Food and Drug Administration Division of Regulatory Guidance HFF 314, 200 C Street, S.W. Washington, D.C. 20204 Since the products which are the subject of this ruling will be repackaged subsequent to importation, it will be necessary to comply with the provisions of section 134.26, Customs Regulations (19 CFR 134.26), particularly those related to submission of a Certificate of Marking. 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

Related Rulings for HTS 2309.90.10

Other CBP classification decisions referencing the same tariff code.

Federal Register (1)

Trade notices, proposed rules, and final rules related to the tariff codes in this ruling.

Court of International Trade & Federal Circuit (2)

CIT and CAFC court opinions related to the tariff classifications in this ruling.