The tariff classification of a hydrolyzed pet food flavoring ingredient from Venezuela

NY R02832 December 30, 2005 CLA-2-23:RR:NC:2:231 R02832 CATEGORY: Classification TARIFF NO.: 2309.90.9500 Ms. Michelina Docimo Mini Bruno N.A., Inc. 37 Arch Street, 2nd Floor Greenwich, CT 06830 RE: The tariff classification of a hydrolyzed pet food flavoring ingredient from Venezuela Dear Ms. Docimo: In your letter dated November 22, 2005, you requested a tariff classification ruling. The product in question is a brown liquid for use as a pet food flavor in the manufacture of dog and cat foods. The ingredients in this product are said to include chicken liver hydrolysate, phosphoric acid, dried brewers yeast, phosphate salts, natural flavor, potassium sorbate (preservative) and natural mixed tocopherols (preservative). The chicken liver hydrolysate is a flavoring component derived from the hydrolysis of chicken livers and viscera. The analytical content of the product includes moisture, protein, fat and ash. The product is said to have a liver and yeast aroma. You state in your letter that you believe this product is classifiable in subheading 2309.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), under the provision for dog or cat food, put up for retail sale, in airtight containers. We would disagree. This product is not a finished dog or cat food, put up in airtight containers for marketing to the retail consumer. Rather, it is an ingredient intended for use in the manufacture of such foods. Accordingly, the classification of this product would fall within a more appropriate subheading of heading 23.09. The applicable subheading for this hydrolyzed pet food-flavoring ingredient will be 2309.90.9500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for preparations of a king used in animal feeding, other, other, other, other. The rate of duty will be 1.4 percent of the value. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Thomas P. Brady at 646-733-3030. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division