The tariff classification of dog treats from Denmark andLiechtenstein.

NY C88772 June 10, 1998 CLA-2-23:RR:NC:2:231 C88772 CATEGORY: Classification TARIFF NO.: 2309.10.0010; 2309.10.0090 Mr. Harvey Ellbaum Triumph Pet Industries, Inc. 160 Lake Station Road Warwick, NY 10990 RE: The tariff classification of dog treats from Denmark and Liechtenstein. Dear Mr. Ellbaum: In your letter, dated May 22, 1998, you have requested a tariff classification ruling. The products are described thus: 1. Marrow bone dog treats - made in Liechtenstein. The outer layer is wheat and the inner layer is comprised of wheat flour, meat and bone meal, water, sugar, corn starch, beef, chicken, beef tallow, salmon, soybean oil, soybean meal, sugar, potassium sorbate, natural flavoring, salt, and natural preservatives. 2. Marrow bone dog treats - made in Denmark. The outer layer is wheat and the inner layer contains wheat flour, beef and bone meal, lamb meal, chicken meal, cooked bone marrow, animal fat (preserved with rosemary extract), calcium carbonate, sugar beet molasses, salt, caramel, and ferric oxide. The applicable subheading for the marrow bone dog treats, if in airtight containers, will be 2309.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for preparations of a kind used in animal feeding, dog or cat food, put up for retail sale, in airtight containers. The rate of duty will be free. The applicable subheading for the marrow bone dog treats, if not in airtight containers, will be 2309.10.0090, HTS, which provides for preparations of a kind used in animal feeding, dog or cat food, put up for retail sale, other. The rate of duty will be free. Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at: Food and Drug Administration Division of Regulatory Guidance HFF 314, 200 C Street, S.W. Washington, DC 20204 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, Robert B. Swierupski Director National Commodity Specialist Division