HQ 084328: Protest on the Classification of a sugar/corn mixture from Canada

us-cbp-cross-rulings-hq-084328HQ 084328: Protest on the Classification of a sugar/corn mixture from CanadaGuidance

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 084328

                                   August 8, 1989


          CLA-2 CO:R:C:G 084328 JGH

          CATEGORY: Classification

          TARIFF NO.: 2309.90.006

          Port Director of Customs
          Port Huron, Michigan

          RE: Protest on the Classification of a sugar/corn mixture from
              Canada

          Dear Sir:

                This is a decision on the application for further review of
          protest 3802-89-000015, on the classification of a mixture of 85
          percent refined sugar and 15 percent crushed corn.

          FACTS:

                The product is said to be a mixture of 85 percent refined
          sugar and 15 percent crushed corn which is imported for use in
          formulations of animal feed products designed for baby pigs.

                The refined sugar is said to be "sourced from the United
          States, principally from Cane Refiners."  The source of the raw
          sugar, which is refined and then sent to Canada, is said to be
          both domestic and foreign, with the major quota suppliers being
          Brazil, the Philippines, and the Dominican Republic. The crushed
          corn is added to the sugar in one ton rotary blenders and loaded
          into trucks or railcars for shipment to customers.  Subsequent to
          importation the mixture is not separated but is used in the
          various formulations of animal feeds, with the sugar content of
          such formulations not exceeding 20 percent.

          ISSUE:

                Whether a mixture of 85 percent refined sugar and 15 per
          cent crushed corn is classifiable under the provision for other
          preparations of a kind used in animal feeding in subheading
          2309.90.0006, HTSUS, or the provision for sugar in subheading
          1701.99.000, HTSUS.

















                                         -2-


          LAW AND ANALYSIS:

                Classification under the HTSUS is governed by the General
          Rules of Interpretation (GRI's).  GRI 1 provides that the
          classification is determined first in accordance with the
          headings and the relative Section and Chapter Notes.  GRI 2(a)
          states that the unfinished article is to be classified as the
          finished article, if the unfinished article possesses the
          essential character of the complete or finished article.  The
          Explanatory Notes constitute the official interpretation of the
          tariff at the international level.

                In behalf of the importers several statements were
          submitted, most of them by producers finished formulations of
          feed preparations for baby pigs.  Basically, the sugar/corn blend
          is considered to be a nutritionally sound ingredient which is
          used to make a balanced ration formulated to meet all of the
          needs of growing swine.  Typically the diets contain sugar in
          amounts up to 20 percent.  In addition, the formulated feed
          contains such ingredients as groats, fish meal, dried whey,
          soybean oil, and corn.

                The Explanatory Notes to heading 2309, preparations of a
          kind used in animal feeding, state that the heading covers
          sweetened forage and prepared animal feeding stuffs consisting of
          a mixture of several nutrients designed for use in making
          complete or supplementary feeds.  Included were energy
          nutrients,consisting of high carbohydrate (high calorie)
          substances such as starch, sugar, cellulose and fats, which are
          "burned up" by the animal organism to produce energy.

                It is apparent that the formulations described in the
          Explanatory Notes are recognized "animal feeding stuffs"or
          preparations. From the evidence provided, especially the
          scientific papers, it is concluded that the desired component of
          this import is the sugar.  To be considered  a preparation for
          use in a complete feed it would have to be a mixture of
          additional nutrients used in the formulation of the finished
          animal feed.  A product of 85 percent sugar and 15 percent corn
          does not possess the essential character of the finished feed.

                It is concluded that this sugar/corn mixture is a mixture
          within the  meaning of GRI 3(b) in that it is a composite good
          consisting of different materials having no commercial identity,
          and, therefore, is classified according to its essential
          character: sugar.















                                         -3-


          HOLDING:

                The sugar/corn blend described above is classifiable under
          the provision for sugar in subheading 1701.99.000, HTSUS, and
          subject to the appropriate quota allocation.

          You are directed to deny the protest.


                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division













































          6 cc: A.D.,N.Y.Seaport New York
          hurley's library 084328
























































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