&&The goods are BOSS Dog Brand PROBALLS freeze-dried raw treats for dogs. There are two flavours, beef and chicken. The raw ingredients are mixed together, formed into balls by extrusion, and then freeze dried. The product is not intended for human consumption and is a food treat for dogs. It is sold in 6 oz. (170 g) portions in bags for retail sale.&&&&The beef flavour BOSS PROBALLS contain beef with ground bone, beef hearts, beef liver, sage, and dried bacillus coagulans fermentation product, preserved with mixed tocopherols. The chicken flavour BOSS PROBALLS contain chicken with ground bone, chicken hearts, chicken liver, sage, and dried bacillus coagulans fermentation product, preserved with mixed tocopherols.&&

&&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 2309.10.00.99 This tariff classification number is correct.&&&&Based on the ingredients and the information indicated on the packaging, the PROBALLS provide nutritional value and meet the definition of ‘animal food’. The goods also meet the terms of Legal Note 1 of Chapter 23. Heading 23.09 provides for preparations of a kind used in animal feeding. Subheading 2309.10 provides for dog or cat food, put up for retail sale.&&