&&Answers Pet Food Organic Duck Eggs are frozen duck eggs, washed in whey for preservation, and packaged four to a box. The eggs are meant as a supplement to a raw pet food diet, for dogs and cats. The eggs are not meant for human consumption and the box states as such. The eggs are produced and packaged in Pennsylvania.

&&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 0407.29.00.00. This tariff classification number is correct.&&&&Heading 04.07 provides for “birds eggs, in shell, fresh, preserved”. The first breakout covers&&“-fertilized eggs for incubation”. These eggs are not fertilized so that does not apply.&&&&The second breakout covers “-Other fresh eggs” Subheading 0407.21 specifies eggs from the species Gallus domesticus, which are chickens, so that would not apply. Tariff classification 0407.29.00.00 provides for “Other fresh eggs; other”.&&&&Duck eggs are not listed in the Import Control List so there is no access commitment for the eggs. The eggs are not meant for human consumption as they are meant to supplement a pet’s raw food diet.&&&&The eggs are washed in whey as a preservative and to help prevent cracking. However, the whey is not a product or by-product of the egg, nor is the whey part of the makeup of the egg, so classifications based on percentage of whey would not apply.