&&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.&&&&In your request for an Advance Ruling, you proposed tariff classification under either heading 23.09 or 03.05. Neither of these headings are valid options.&&&&As capelin dog treats are comprised of 100% capelin and are not obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, the product cannot be considered a preparation of a kind used in animal feeding, as described under heading 23.09. Regarding classification in heading 03.05, Note 1 (c) to chapter 3 specifically excludes fish that is “dead and unfit or unsuitable for human consumption by reason of either their species or their condition”.&&&&Capelin dog treats meet the terms of heading 05.11. The product is classified under classification number 0511.91.00.90 as: Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption.&&
