&&The goods are hand-wrapped collagen dental chews made of beef collagen and wild-caught cod skin. The edible pet chew is constructed around a dried core of either granulated beef collagen or a rolled sheet of beef corium collagen. The rolls are either partially or fully wrapped and encapsulated, scale side out, with fresh malleable cod fish skin(s). The product is specifically for pet consumption and is individually tagged.

&&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 and the Canadian Rules set out in the schedule. 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) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&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 headings and any relative Section or 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.&&&&A suggested tariff classification number was not provided in your application for an advance ruling. The tariff classification number as determined is found below.&&&&Chapter 23 Note 1 states "Heading 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing."&&&&The collagen dental chews meet the terms of heading 23.09. The dental chews are marketed as a chewing treat that assists with brushing a dog's gums. While safe to consume and made of 93% crude protein, they are not dog food. Dogs would not survive if provided only these dental chews to eat. The dental chews are designed for a long life span and primarily for the entertainment of a dog (with the benefits of gum health over time). They do not contain eggs, milk solids, cereals or fish solubles and while edible, they are not intended as a diet supplement. As such, the goods are classified in tariff classification number 2309.90.99.00.