HS 230910 Dog or cat food, put up for retail sale

Quick Answer: HS Code 230910 covers prepared dog or cat food, specifically those packaged and presented for retail sale. This includes a wide variety of pet foods, from dry kibble and wet canned food to treats and specialized diets, provided they are intended for direct consumer purchase. Duty rates vary significantly by jurisdiction and specific product composition. In the UK, rates are typically specific duties, such as £416.00 or £793.00 per 1000 kg, reflecting the diverse formulations. The EU also applies specific duties, for example, €948.00 or €730.00 per 1000 kg, though some lines may be 0% ad valorem. The US applies ad valorem rates, with common rates being 10% or Free. Importers and customs brokers must consult the specific subheadings within the UK Trade Tariff, EU TARIC, or USITC Harmonized Tariff Schedule for precise classification and applicable duties, as product ingredients (e.g., meat content) often dictate the exact tariff line.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
2309100000 — — —
2309101300 416.00 GBP / 1000 kg — —
2309101900 793.00 GBP / 1000 kg — —
2309103300 443.00 GBP / 1000 kg — —
2309105100 85.00 GBP / 1000 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
2309101900 948.00 EUR / 1000 kg — —
2309101500 730.00 EUR / 1000 kg — —
2309100000 — — —
2309101100 0.00 % — —
2309107000 948.00 EUR / 1000 kg — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
2309100010 — — ["kg"]
23091000 Free — —
2309100090 — — ["kg"]

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

How Has Trade Volume Developed?

How to Classify This HS Code?

What products does HS 230910 cover?

This subheading covers prepared animal feed specifically formulated for dogs or cats, presented in packaging suitable for retail sale. This includes complete and complementary feeds, whether wet, dry, semi-moist, or in treat form, provided they are clearly identifiable as intended for direct sale to consumers for feeding pets. The WCO Harmonized System Explanatory Notes for Heading 2309 specify "preparations of a kind used in animal feeding" and the USITC Harmonized Tariff Schedule (HTSUS) and EU TARIC further define 2309.10.00 as "Dog or cat food, put up for retail sale," encompassing a wide array of commercially prepared pet foods.

What falls outside HS 230910?

The following products are excluded from HS 230910: animal feeds not specifically formulated for dogs or cats, even if they might be consumed by these animals, such as birdseed (typically Chapter 10 or 2309.90) or feed for farm animals (2309.90). Furthermore, bulk ingredients not yet prepared into a finished pet food product, even if intended for eventual use in dog or cat food, are excluded and would classify under their respective ingredient headings (e.g., cereals in Chapter 10, meat meal in Chapter 2301). Live animals, even if pets, are classified in Chapter 01, and veterinary medicaments, even if palatable for pets, are classified in Chapter 30.

What are common classification mistakes for HS 230910?

A common error is misclassifying bulk ingredients intended for pet food manufacturing under 230910, rather than under their specific commodity headings or 2309.90 for other prepared animal feed. For instance, a large bag of dried chicken meal, even if destined for a dog food factory, is not "put up for retail sale" as dog food and would typically fall under 2301.10. Another mistake involves classifying pet treats with medicinal claims under 230910 instead of Chapter 30, if the primary function is therapeutic rather than nutritional. Applying General Interpretative Rule (GRI) 1 and 6 is crucial to ensure the product's essential character and retail presentation are correctly assessed.

How should importers classify products under HS 230910?

The correct procedure for classifying products under HS 230910 involves first confirming the product is indeed a prepared food specifically for dogs or cats. Importers and customs brokers must then verify that the product is "put up for retail sale," meaning it is packaged and labeled for direct consumer purchase, not for further processing or bulk distribution. Reviewing product packaging, marketing materials, and ingredient lists is essential. Consulting the WCO Explanatory Notes for Heading 2309, along with specific national tariff schedules like the USITC HTSUS or EU TARIC, will provide definitive guidance. If there's any ambiguity, seeking a binding ruling from the relevant customs authority is recommended to ensure compliance and avoid penalties.

Which HS Codes Are Related?

HS 230110 HS 030910 HS 230120 HS 230990 HS 210410 HS 230210

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 2309.10 ('Dog or cat food, put up for retail sale') in major markets?

Import duty rates for HS 2309.10 vary significantly by destination country and origin. For instance, the UK Global Tariff (effective 1 January 2024) may apply a specific duty of 416.00 GBP per 1000 kg or 793.00 GBP per 1000 kg, depending on the specific product formulation and tariff lines. The EU's TARIC system (as of early 2024) might show duties such as 948.00 EUR per 1000 kg or 730.00 EUR per 1000 kg. In the United States, under the Harmonized Tariff Schedule (HTS), many products classified under 2309.10.00 may be 'Free' (0.00%) for Most Favored Nation (MFN) rates, though specific subheadings or trade agreements could alter this. Importers must verify the exact duty rate based on the specific 10-digit national tariff code and the country of origin using the official tariff databases like the UK Trade Tariff, EU TARIC, or USITC HTS.

What are the key classification criteria for products under HS 2309.10?

HS code 2309.10 specifically covers 'Dog or cat food, put up for retail sale.' The primary criteria for classification under this subheading are:

  1. Intended Use: The product must be specifically formulated and marketed as food for dogs or cats.
  2. Retail Packaging: It must be 'put up for retail sale,' meaning it is packaged in a manner suitable for direct sale to the consumer without further repackaging. This typically includes bags, cans, pouches, or boxes of appropriate sizes for household use.
  3. Completeness: The food should be a complete feed or a complementary feed, meaning it provides essential nutrients for the animal's diet. Products intended for other animals (e.g., birds, fish, horses) or bulk ingredients not yet prepared for retail sale would be classified elsewhere within Chapter 23 or other relevant chapters. Refer to the Explanatory Notes to the Harmonized System for Chapter 23 for detailed guidance from the World Customs Organization (WCO).
Are there any common preferential trade agreements that offer reduced or zero duties for HS 2309.10?

Yes, many preferential trade agreements can significantly reduce or eliminate duties for products under HS 2309.10, provided the goods meet the specific Rules of Origin (ROO) of the agreement. Examples include:

  • USMCA (United States-Mexico-Canada Agreement): Goods originating in Mexico or Canada may enter the U.S. duty-free.
  • EU Free Trade Agreements (FTAs): The EU has numerous FTAs (e.g., with the UK, Japan, Canada, South Korea) that could grant preferential treatment. For example, under the EU-UK Trade and Cooperation Agreement, originating goods are generally duty-free.
  • UK Free Trade Agreements: The UK also has its own network of FTAs (e.g., with Australia, Japan, Canada).
  • GSP (Generalized System of Preferences): Certain developing countries may benefit from GSP schemes in markets like the U.S., EU, or UK, potentially offering duty reductions or exemptions. Importers must ensure they have the correct proof of origin (e.g., a certificate of origin or origin declaration) to claim preferential treatment.
What specific documentation is typically required for importing dog or cat food under HS 2309.10?

Beyond standard customs documentation (commercial invoice, packing list, bill of lading/air waybill), importing dog or cat food under HS 2309.10 often requires specific health and safety certifications due to its nature as an animal product. Key documents and requirements may include:

  • Veterinary Health Certificate: Issued by the competent authority in the exporting country, attesting to the product's safety, origin of ingredients, and compliance with the importing country's animal health regulations.
  • Phytosanitary Certificate (less common but possible depending on ingredients): If plant-based ingredients are a significant component and subject to specific plant health controls.
  • Ingredient List and Nutritional Analysis: To verify compliance with labeling and compositional standards.
  • Manufacturer's Declaration: Confirming the product's formulation and intended use.
  • Import Permits: Some countries may require pre-market approval or specific import permits from their food safety or veterinary authorities.
  • Labeling Compliance: Labels must meet the importing country's requirements regarding ingredients, nutritional information, feeding instructions, and country of origin. It is crucial to consult the specific import regulations of the destination country's food safety and animal health agencies (e.g., FDA and USDA in the U.S., EFSA and national authorities in the EU, FSA and DEFRA in the UK) well in advance of shipment.