Ms. Brenda Albert
Vetoquinol N.A. Inc.
2000 Georges St.
Lavaltrie, QC J5T 3S5
Date of issuance of ruling: March 18, 2016
This is in response to a request submitted on your behalf by SDV Logistiques Canada Inc. for an advance ruling on the tariff classification of Enzadent Oral Care Chews (#09V479E.060). This product is manufactured by/exported from Foodscience Corporation, Essex Junction, VT, USA
|Effective Date:||March 18, 2016|
According to the documentation provided, the product is a baked treat for cats that contains feed supplements and possesses a specific abrading texture that helps in removing food debris before it combines with bacteria to form plaque on the teeth. It is presented and sold in a 120 g bag of 60 treats with recommendation of 2-3 treats per day depending on the weight of the cat.
The product is mainly composed of brewer's yeast, whey, chicken liver hydrolysate (flavor), water, hydrolyzed vegetable protein, glycerin, soy lecithin, canola oil, oat flour, and a proprietary blend of maltodextrin, sodium alginate and calcium sulfate. The product also contains 13.51% of whey in the form of dry whey solids.
In addition, the product contains dietary supplements of spirulina as a source of proteins, parsley and yucca schidigera root extract to reduce odors, citrus pectin to help digestion, coenzyme Q10 to help metabolic energy production, zinc proteinate to stimulate the immune system and natural mixed tocopherol which is a source of vitamin E. The specific texture of the product which provides the necessary mild abrasive comes from a quantity of pumice, a grinded volcanic rock that can also be found in certain toothpastes.
Analysis and Justification
With respect to Legal Note 1 to Chapter 23, the product at issue meets the terms of heading 23.09 as a preparation of a kind used in animal feeding. Further, the product corresponds to the description found in the Explanatory Notes (EN) to heading 23.09 as "prepared animal feeding stuffs consisting of a mixture of several nutrients designed: (…) (2) to achieve a suitable daily diet by supplementing the basic farm-produced feed with organic or inorganic substances (supplementary feed)". Under Part (B) Preparations for supplementing (balancing) farm-produced feed (feed supplements), it is mentioned that the intent is to "ensure a well-balanced animal diet" that "consist of proteins, minerals or vitamins plus additional-energy feeds (carbohydrates) which serve as a carrier for the other ingredients" and "they are distinguished by a relatively high content of one particular nutrient." It is also noted that the product is similar to the heading inclusion (2) "Biscuits for dogs or other animals, usually made with flour, starch or cereal products mixed with greaves or meat meal."
Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.
General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.
Since the product at issue is a feed supplement containing between 10% and 50% by weight in the dry state of non-fat milk solids (found in the form of dry whey solids and defined in Memorandum D10-18-4, paragraph 8(e)), and that incorporates one vitamin, and no other exception applies, the Enzadent Oral Care Chews are classified under 2309.90.33.49 of the Customs Tariff by virtue of G.I.R. #1, #6 and Canadian Rule #1.
This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the Canada Border Services Agency (CBSA) for future importations of the goods specified, provided the material facts and circumstances remain as originally presented; all conditions in the ruling have been met; the ruling has not been modified, revoked, revised, or cancelled; and the Customs Tariff legislation has not changed. Should there be a change in the material facts or circumstances pertaining to the goods, you must notify the CBSA as soon as possible. You may request that the advance ruling be modified or revoked as of the date of the change.
Importers should quote the advance ruling number at the time of importation in either the description field of the B3 entry document or on the Canada Customs Invoice. Exporters or producers should quote the advance ruling number on the Certificate of Origin or commercial invoice accompanying the goods.
Should you disagree with this advance ruling, you may file a dispute notice under subsection 60(2) of the Customs Act within 90 days of the date of issuance. Please see the procedures outlined in Appendix C of the CBSA's Memorandum D11-11-3, Advance Rulings for Tariff Classification.
This advance ruling is considered 'reason to believe' for the purposes of section 32.2 of the Customs Act and the CBSA's Administrative Monetary Penalty System, described in Memorandum D22-1-1.
All D-Memoranda referenced in this letter may be accessed on the CBSA website.
Consent to the Public Release of the Advance Ruling
As per your consent statement, we will release this advance ruling to the public, in both official languages, in accordance with the procedures described in Memorandum D11-11-3. The ruling will be published on the CBSA website in 30 days.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: