HQ 085037: Micronized Soybean

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 085037

                         August 29, 1989


CLA-2 CO:R:C:G 085037

CATEGORY: Classification

TARIFF NO.:  2308.90. 6080

Mr. William J. LeClair
Trans-Border Customs Service
One Trans-Border Drive
P.O. Box 800
Champlain, New York,  12919

RE:  Micronized Soybean

Dear Mr. LeClair:

     Your letter of June 16, 1989, concerns the tariff
classification of micronized soybean under the Harmonized Tariff
Schedule of the United States (HTSUS).

FACTS:

     Micronized soybeans are said to be rolled and roasted for 
use as an animal feed.

ISSUE:

     Whether micronized soybeans are classifiable under the
provision for oil cakes and other solid residues, whether or not
ground or in the form of pellets, resulting from the extraction of
soybean oil in heading 2304, HTSUS; or under the provision for
soybeans, whether or not broken in heading 1201, HTSUS; or the
provision for fruit, nuts and other edible parts of plants, other
wise prepared or preserved, in heading 2008, HTSUS; or under the
provision for vegetable materials and vegetable waste of a kind
used in animal feeding, not elsewhere specified or included in
heading 2308, HTSUS.
                               -2-


LAW AND ANALYSIS:

     Classification of merchandise under the HTSUS is governed by
the General Rules of Interoretation (GRI's).   Under GRI 1
classification is determined according to the headings and any
relative section or chapter notes.   The explanatory notes are the
official interpretation of the HTSUS on the international level.

     It is understood the micronizing of the soybean is
accomplished by treatment in a cooker using infrared heat.   Such
treatment changes the appearance and characteristics of the soybean
so that all of the nutrients may be more readily utilized by the
animals.  The material also undergoes a flaking process designed
to make the material more palatable and aid digestion. The finished
product is used directly as an animal feed or mixed with other
ingredients.

     Heading 1201, HTSUS, Drovides for soybeans, whether or not
broken.  However, the Explanatory Notes for this heading state that
even though the soybeans may undergo moderate heat treatment, such
treatment is permitted only if it does not alter the character of
the seeds or fruit as natural Droducts and does not make them
suitable for a specific use rather than a general use.   The
soybeans in this case undergo more than a moderate heating; they
are roasted, and the resulting product having undergone a change
of character is only suitable for an 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 sweeteening agents, not
elsewhere speciifed or included.   From a review of the 
Explanatory Notes it is apparent that the heading applies to food
for human consumption.   The processing of the soybeans in this
case is intended for animal feeds only.

     Heading 2308 provides for vegetable material 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 processed soybeans in this case are a
vegetable material of a kind used in animal feeding, and therefore
specifically provided for in this heading.
                               -3-


HOLDING:
     Micronized soybeans described above are classifiable under
subheading 2308.90.6080,HTSUS, which provides for other vegetable
materials and vegetable waste of a kind used in animal feeding,
not elsewhere specified or included.   The rate of duty is 3
percent ad valorem.

                              Sincerely,

                              John Durant, Director
                              Commercial Rulings Division