HQ 0081607 - Tariff classification of dry granular animal feed mixture - United States International Trade Commision Rulings

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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

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.

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

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