CATEGORY: Classification s217

NY K87544

July 22, 2004 CLA-2-05:RR:NC:2:231 K87544

CATEGORY: Classification

TARIFF NO.: 0511.99.2000

Mr. James Reynolds John A. Steer Company 28 South Second Street Philadelphia, PA 19106

RE: The tariff classification of rawhide dog chews from Brazil.

Dear Mr. Reynolds:

In your letter, dated June 30, 2004, on behalf of your client, Transmundo Company, Inc., Miami, FL, you requested a tariff classification ruling.

The rawhide dog chews in question are described in the following paragraphs.

1. Item 2534, described as “Retriever Rolls,” is comprised of 100 percent rawhide dog chews that have been packed for retail sale. The item is shrink-wrapped with a label, one piece per pack. The net weight is 115 grams.

2. Item 2535, described as “Large Prairie Bone,” is comprised of 100 percent rawhide dog chews that have been packed for retail sale. The item is shrink-wrapped with a label, one piece per pack. The net weight is 120 grams.

3. Item 2537, described as “Munchy Flats x 60,” is comprised of rawhide dog chew strips measuring 6 inches in length, 18-20 millimeters in width, and 3-4 millimeters in height. The ingredients are rawhide (minimum 80 percent), rice flour, and colorants. The item is packed for retail sale in a polyvinyl chloride (PVC) bag, 60 pieces per bag. The net weight is 575 grams.

4. Item 2538, described as “Chew Sticks x 100,” is comprised of rawhide dog chew sticks measuring 4 ½ inches in length and 8-9 millimeters in diameter. The ingredients are rawhide (minimum 80 percent), rice flour, and colorants. The item is packed for retail sale in a PVC bag, 100 pieces per bag. The net weight is 575 grams. 2

5. Item 2539, described as “Bag ‘o’ Bones,” is comprised of pressed, rawhide, dog chew bones measuring 12 centimeters in length. The ingredients are rawhide (minimum 90 percent) and rice flour. The item is packed for retail sale in a PVC bag, 12 pieces per bag. The net weight is 380 grams.

The applicable subheading for rawhide dog chews will be 0511.99.2000, 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, parings and similar waste of raw hides or skins; glue stock not elsewhere specified or included. 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 Thomas Brady at (646) 733-3030.

Sincerely,

Robert B. Swierupski Director National Commodity Specialist Division