The tariff classification of frozen sheep and lambs' ears from Australia.

NY A88489 October 31, 1996 CLA-2-05:RR:NC:2:231 A88489 CATEGORY: Classification TARIFF NO.: 0511.99.3000 Mr. James Reynolds John A. Steer Company 28 South Second Street Philadelphia, PA 19106 RE: The tariff classification of frozen sheep and lambs' ears from Australia. Dear Mr. Reynolds: In your letter, dated October 8, 1996, you have requested a tariff classification ruling. The merchandise is comprised of frozen sheep and lambs' ears for sale as dog treats by pet food retailers. The product is rendered unfit for human consumption by a denaturant. The applicable subheading for the frozen sheep and lambs' ears will be 0511.99.3000, Harmonized Tariff Schedule of the United States (HTS), 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. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Ralph Conte at (212) 466-5759. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division