Hoof-Pro Plus

HQ 954025 March 22, 1994 CLA-2 CO:R:C:F 954025 EAB CATEGORY: Classification TARIFF NO.: 2309.90.90 Mr. David S. Jeffrey Leaps & Bounds Enterprises, Inc. 22569 38th Avenue Langley, BC Canada V3A 6H5 Re: Hoof-Pro Plus Dear Mr. Jeffrey: This is in reply to your letter dated March 29, 1993, in which you request a binding ruling on the classificatioN under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of an equine feed supplement. FACTS: The product, to be marketed under the brand name "Hoof-Pro Plus," is a white, crystalline, water soluble powder consisting primarily of DL-methionine, zinc methionine, biotin and L-lysine in amounts intended to supplement a horse's usual daily feed ration. ISSUE: Whether Hoof-Pro Plus is a medicament of chapter 30 or a feed supplement of chapter 23 for purposes of classification under the HTSUSA. LAW AND ANALYSIS: Merchandise imported into the U.S. is classified under the HTSUSA. The tariff classification of merchandise under the HTSUSA is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The GRIs and Additional U.S. Rules of Interpretation are part of the HTSUSA and are to be considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. Heading 2309 provides for preparations of a kind used in animal feed. Legal Note 1(a) states that the headings of chapter 30 do not cover, inter alia, food supplements of section IV. We find that Hoof-Pro Plus is a food supplement, more particularly, a preparation of a kind used in animal feeding as described by the terms of heading 2309, HTSUSA, and that, as such it is not classifiable under any of the headings of chapter 30 by reason of Legal Note 1(a) to that chapter. HOLDING: Hoof-Pro Plus, a white, crystalline, water soluble powder containing primarily DL-methionine, zinc methionine, biotin and L-lysine in amounts intended to supplement a horse's usual daily feed ration, is classifiable under subheading 2309.90.90, HTSUSA, a provision for preparations of a kind used in animal feeding; other; other; other; other. Merchandise classified under the foregoing subheading are subject to the column one general rate of duty of 3 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division