HQ 084270: Soybean preparation known as Micro-Soya.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 084270

                                   August 11, 1989


          CLA-2 CO:R:C:G  084270 SS

          CATEGORY: Classification

          TARIFF NO. 2308.99.6080

          RE:   Soybean preparation known as Micro-Soya.

          Mr. P. Marc Ham
          Semences Prograin Inc.
          145, Bas Riviere-Nord
          St-Cesaire
          Quebec, Canada JOL 1 TO


          Dear Mr. Ham:

                This letter is in response to your request of April 14,
          1989, regarding a classification ruling for Micro-Soya, produced
          in Canada, under the Harmonized Tariff Schedule of the United
          States (HTSUS).

          FACTS:

                The subject merchandise is soybean which has been processed
          into a product known as Micro-Soya (TradeMark), to be used in
          animal feeds. Based on the facts submitted, Micro-Soya is
          produced from soybeans by a series of treatments, each having a
          specific effect.  As a result, Micro-Soya is a product having a
          different appearance and makeup from the original soybean.  The
          process is described as follows:

                (1) soybeans are treated with approximately 1 million 2
                hundred MHZ of infrared heat;

                (2) a holding container, called a residual cooker,
                transmits the heat throughout the soybeans.  This radiation
                treatment process (steps 1 & 2), micronization, is said to
                eliminate urease and trypsic inhibitors from the soybean so
                that all the proteins, oils etc., may be utilized by the
                animals.  This process also changes the appearance of the
                soybean;

















                                         -2-


                (3) the resulting material is rolled into flakes by flaking
                machines.  This process greatly increases the palatability,
                and improves digestion for the animals; and

                (4) the material is cooked, during which time 1.5 percent
                calcium carbonate is added.  This process results in an
                easier product flow.

                It is stated that Micro-Soya may be used directly as animal
          feed, or may be mixed with other ingredients to make a fully
          balanced food ration.

          Issue:

                Whether the subject merchandise is properly classifiable in
          heading 2304, HTSUS, which provides for oilcake and other solid
          residues, whether or not ground or in the form of pellets,
          resulting from the extraction of soybean oil; in heading 1201,
          HTSUS, which provides for soybeans, whether or not broken; in
          heading 2008, HTSUS, which provides in part for fruit, nuts and
          other edible parts of plants, otherwise prepared or preserved; or
          in heading 2308, HTSUS, which provides for vegetable materials
          and vegetable waste ... of a kind used in animal feeding, not
          elsewhere specified or included.


          LAW AND ANALYSIS:

                Classification of merchandise under the HTSUS is governed
          by the General Rules of Interpretation (GRI's).  GRI 1 states, in
          part, that classification shall be determined according to the
          terms of the headings and any relative section or chapter notes.
          The Explanatory Notes, the official interpretation of the HTSUS
          at the international level, provide a commentary on the scope of
          each heading of the Harmonized System, and are thus useful in
          ascertaining the tariff classification of merchandise.

                Importer states that until February 1989, the Micro-Soya
          under consideration was classified under subheading 2304.00.00.
          However, heading 2304, HTSUS, provides for oilcake and other
          solid residues, whether or not ground or in the form of pellets,
          resulting from the extraction of soybean oil. Based on the facts,
          soybean oil is not extracted from the subject merchandise,
          therefore precluding proper classification under this heading.

















                                         -3-


                 The merchandise in issue is described in HTSUS headings
          1201, 2008, and 2308.  Heading 1201, HTSUS, specifically provides
          for soybeans, whether or not broken.  However, the Explanatory
          Notes to this heading provide that even though items under this
          heading may undergo moderate heat treatment, such treatment is
          permitted only if it does not alter the character of the seeds or
          fruits as natural products and does not make them suitable for a
          specific use rather than for general use.  As the facts indicate,
          producing Micro-Soya from soybeans requires more than moderate
          heating, and results in a product having a change of character as
          well as becoming suitable only for a specific use as animal feed.

                Heading 2008, HTSUS, provides for fruit, nuts and other
          edible parts of plants, otherwise prepared or preserved, whether
          or not containing added sugar or other sweetening matter or
          spirit, not elsewhere specified or included.  As an otherwise
          prepared edible part of plants, soybeans are prima facie
          classifiable under this heading.   However, the subject soybean
          has been processed in such a way that it is not suitable for
          human consumption.  It is processed soybean used only for animal
          feed.  Although neither the language of heading 2008 nor the
          relevant Explanatory Notes delineate the scope of this heading,
          the exemplars of this heading clearly suggest that the articles
          properly classifiable under this heading are only articles for
          human consumption.

                On the other hand, heading 2308, HTSUS, provides for
          vegetable materials and vegetable waste, vegetable residues and
          byproducts, whether or not in the form of pellets, of a kind used
          in animal feeding, not elsewhere specified or included.  The
          subject merchandise is a vegetable material of a kind used in
          animal feeding, and is therefore specifically provided for under
          this heading, rather than under heading 2008, HTSUS, which by
          inference, provides only for those articles suitable for human
          consumption.


























                                         -4-


          HOLDING:

                The Micro-Soya in issue, which is used in animal feeding,
          is properly classifiable in subheading 2308.90.6080, which
          provides for vegetable materials and vegetable waste ... of a
          kind used in animal feeding, not elsewhere specified or included,
          other, other, dutiable at a rate of 3 percent ad valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division














































          6 cc: A.D., N.Y. Seaport.
          singh library 084270