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