Retail-ready pet food classification covers labelled, fully formulated 20 kg dog and cat feed despite absence of MRP declaration.

Nutritionally balanced dog and cat feed imported in 20 kg bags is classifiable as dog or cat food put up for retail sale where its objective characteristics, packaging and presentation show that it is fully formulated and ready for direct consumer use. Labels stating composition, nutritional content, feeding and storage instructions, batch and expiry particulars, and manufacturer or importer details support retail-oriented presentation. "Put up for retail sale" does not require an MRP declaration or small packaging; the absence of MRP does not alter classification. The residual entry for compounded animal feed does not apply to such consumer-ready pet food.

---

---

Issues: Whether nutritionally balanced dog and cat feed imported in 20 kg bags is classifiable as dog or cat food put up for retail sale under Tariff Item 2309 1000, or as compounded animal feed under Tariff Item 2309 9010.

Analysis: Classification under the applicable tariff headings is governed by the objective characteristics, packaging and presentation of the goods at import. The imported products were fully formulated and ready-to-feed pet food, and their labels contained composition details, nutritional constituents, feeding instructions, storage directions, batch particulars, expiry details, and manufacturer/importer information. These features objectively established suitability for direct consumer sale. The expression "put up for retail sale" does not require either an MRP declaration or small-sized packaging. The 20 kg packs were below the exemption threshold in the Legal Metrology (Packaged Commodities) Rules, 2011, and the absence of MRP did not displace their retail-oriented presentation. Tariff Item 2309 9010 was a residual entry for bulk animal feed and was inapplicable to the consumer-ready dog and cat food in issue.

Conclusion: The imported 20 kg pet-food packs are classifiable under Tariff Item 2309 1000 as dog or cat food put up for retail sale, and not under Tariff Item 2309 9010 as compounded animal feed.

---