HQ 081607: Tariff classification of dry granular animal feed mixture

us-cbp-cross-rulings-hq-081607HQ 081607: Tariff classification of dry granular animal feed mixtureGuidance

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 081607

                                 September 22, 1988




          CLA-2 CO:R:C:G  081607 DSN

          CATEGORY:  Classification

          TARIFF NO.:  1701.99.00

          Clark D. Bien, Esquire
          General Counsel
          Arbor Foods, Inc.,
          6070 West Maple Road
          Suite 211
          West Bloomfield, Michigan 48033

          RE:  Tariff classification of dry granular animal feed mixture

          Dear Mr. Bien:

               Your inquiry of October 16, 1987, addressed to our New York
          office concerning the tariff classification of a dry granular
          mixture, under the proposed Harmonized Tariff Schedule of the
          United States Annotated (HTSUSA), was referred to this office for
          a direct reply.  A sample was deemed unnecessary and therefore
          not provided.

          FACTS:

               The product consists of 86 percent sugar (granulated cane or
          beet sugar) and 14 percent fine ground corn.  You stated by phone
          on April 19, 1988, that the sugar portion of the product will be
          of foreign origin, while the fine ground corn will be either of
          domestic or foreign orgin.  The mixture is intended to provide a
          source of energy and palatability for pigs during the first eight
          weeks of life.  It is assumed that no separation of the sugar and
          corn will occur and that they are present in their final
          proportions.

          ISSUE:

               Whether the product at issue is classified under the
          provision for animal feed, heading 2309, HTSUSA.

          LAW AND ANALYSIS:

               Classification of products under the HTSUSA is governed by
          the General Rules of Interpretation (GRI's), taken in order.  GRI












                                         -2-

          1 provides that classification shall be determined according to
          the terms of the headings and any relative section or chapter
          notes.  Heading 2309 provides for preparations of a kind used in
          animal feeding.  Based on information provided from animal
          nutritionists at the Department of Agriculture, an animal feed
          preparation of 86 percent sugar and 14 percent fine ground corn
          is totally unsuitable for feeding young pigs.  Moreover, feed
          consisting of those ingredients in those proportions would result
          in deficiencies due to a lack of amino acids.  The sugar content
          of this mixture is far too high to supply the animal with its
          necessary nutrients.  Therefore, we do no consider this product
          an animal feed preparation.

               Having established that the product is not animal feed, we
          must classify it according to its ingredients.  GRI 1 is
          inapplicable because there are no headings pertaining to mixtures
          consisting of sugar and corn.  Under GRI 2(a), any reference in a
          heading to an article shall be taken to include a reference to
          that article incomplete or unfinished.  GRI 2(a) is inapplicable
          because this product is not incomplete nor unfinished.  As
          previously stated, there is to be no separation of the sugar and
          corn and they are present in their final proportions.  Turning to
          GRI 2(b), the classification of goods consisting of more than one
          material or substance shall be according to the principles of
          rule 3, if they are prima facie classifiable under two or more
          headings.

               GRI 3(a) provides that the most specific description shall
          be preferred to headings providing a more general description.
          Heading 1701 provides for cane or beet sugar.  Heading 1103
          provides for cereal groats, meal and pellets of corn.  Both
          headings are equally specific in their description and therefore
          we must proceed to GRI 3(b).  GRI 3(b) provides that mixtures,
          composite goods consisting of different materials, shall be
          classified as if they consisted of the material which gives them
          their essential character.  According to the Explantory Notes
          which constitute the official interpretation of the tariff at the
          international level, note VIII to GRI 3(b), states that essential
          character may be determined by the nature of the component, its
          bulk, quantity, weight or value, or by the role of a constituent
          material in relation to the use of the goods.  The quantity of
          the sugar in this product is by far the predominant ingredient.
          Moreover, the value of the sugar far exceeds the value of the
          corn.  Therefore, it is our opinion that the essential character
          of this mixture is imparted by the sugar.

               We note that this product is not considered raw sugar
          because it is a mixture, containing no added flavoring or
          coloring.   













                                         -3-

          HOLDING:

               In view of the foregoing, the product would be classified as
          sugar under the HTSUSA.  The applicable provision for this
          product is under subheading 1701.99.00, HTUSA, which provides for
          cane or beet sugar, other, other.  Imports of cane and beet sugar
          are subject to quotas as described in Additional U.S. Note 3.
          This classification represents the present position of the
          Customs Service regarding the dutiable status of the merchandise
          under the HTSUSA.  If there are any changes before January 1,
          1989, this advice may not continue to be applicable.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division





































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