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