| Tariff Classification |
| section 04 | Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body |
| chapter 23 | Residues and waste from the food industries; prepared animal fodder |
| 23.09 | Preparations of a kind used in animal feeding: |
| 2309.10 | －Dog or cat food, put up for retail sale |
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