HQ 083662: Classification of Crushed or Broken Corncobs from Canada

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 083662

                                    April 10, 1989


            CLA 2 CO:R:C:G  083662 JGH

            CATEGORY:  Classification

            TARIFF NO.:  2302.10.00, 2308.90.6080, 1102.20.00

            Mr. T. L. Sam Irmen
            Vice President
            Grain Group Operations Manager
            The Andersons Management Corp.
            P.O. Box 119
            Maumee, Ohio  43537

            RE:  Classification of Crushed or Broken Corncobs from Canada

            Dear Mr. Irmen:

                 Your letter of February 3, 1989, concerns the dutiable
            status of whole, broken or crushed corncobs imported for
            industrial and agricultural purposes.  A decision on this
            matter was issued in your behalf under the Tariff Schedules
            (TSUS) in HRL 078976, dated November 16, 1986.

            FACTS:

                 In your latest submission you state that if the whole cobs
            are imported from Canada, the freight is prohibitive, and if
            the cobs are partially processed they are subject to duty.  You
            add that the cob products are competing "with other products,
            i.e., clay, vermiculite, etc."  You suggest that they might be
            classifiable as waste or in some other duty free provision.

                 In the 1986 decision the merchandise was described as
            discharged cobs that have been crushed to a particle size
            ranging from 3/8 to 3/4 inch in diameter.  After importation it
            was stated that they would be further milled to make a variety
            of industrial products.

            ISSUE:

                 Classification of corn cobs, whether whole, broken or
            crushed, under the Harmonized Tariff System of the United
            States (HTSUS).
















                                         - 2 -

            LAW AND ANALYSIS:

                 Chapter 11 of the HTSUS covers milled grain products.
            Note 2 of the Chapter Notes states that milled corn products
            classifiable in that chapter must have a starch content in
            excess of 45 percent and an ash content not exceeding 2
            percent, and, in addition, 90 percent must pass through a sieve
            with an aperture of 500 microns.  If the ground corn product
            meets these standards, it is classifiable as corn flour in
            subheading 1102.20.00, HTSUS.

                 Heading 2308, HTSUS, covers vegetable materials 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 explanatory notes to
            this heading state that the provision includes corncobs after
            the removal of the grain.  Accordingly, whole cobs or cobs,
            with the grain removed, which are broken but not crushed or
            reduced to a specified particle size range would be classified
            under the provision for other vegetable waste or vegetable
            residue of a kind used in animal feeding, not elsewhere
            specified or included in subheading 2308.90.6080, HTSUS.

                 Heading 2302, HTSUS, covers bran, sharps, and other
            residues, whether or not in the form of pellets, derived from
            sifting, milling or other working of cereals or of leguminous
            plants.  The explanatory notes to this heading state that it
            includes whole corn cobs ground with or without their husks,
            not fulfilling the criteria as to starch content and ash
            content provided for products from the milling of corn in Note
            2 to Chapter 11, which concerns the starch and ash contents of
            products resulting from the milling of cereals.  Corncobs with
            the grain removed would not fall under Note 2, since the
            explanatory notes state that Chapter 11 applies to the milling
            of the whole cob, distinquishing it from the residue in Heading
            2302.

            HOLDING:

                 A milled corn product meeting the requisite specifications
            set out above in Note 2 Chapter 11 for milled corn products
            would be classifiable as corn (maize) flour in subheading
            1102.20.00, HTSUS.  The rate of duty is 0.66 cent per kg.  A
            copy of the specifications is enclosed.

                 Corncobs, whole or broken, with the grain removed, but not
            reduced to a uniform particle size range, are classifiable in
            subheading 2308.90.6080, HTSUS.  The rate if duty is 3 percent
            ad valorem.













                                         - 3 -

                 Corncobs, whether or not the grain is removed, which are
            crushed or ground to a specific particle size range and do not
            meet the chapter 11 specifications are classifiable in
            subheading 2302.10.00, HTSUS, and are free of duty.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division

            Enclosure










































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