United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0084220 - HQ 0084287 > HQ 0084270

Previous Ruling Next Ruling


HQ 084270


August 11, 1989

CLA-2 CO:R:C:G 084270 SS

CATEGORY: CLASSIFICATION

TARIFF NO. 2308.99.6080

RE: Soybean preparation known as Micro-Soya.

Mr. P. Marc Ham
Semences Prograin Inc.
145, Bas Riviere-Nord
St-Cesaire
Quebec, Canada JOL 1 TO

Dear Mr. Ham:

This letter is in response to your request of April 14, 1989, regarding a classification ruling for Micro-Soya, produced in Canada, under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The subject merchandise is soybean which has been processed into a product known as Micro-Soya (TradeMark), to be used in animal feeds. Based on the facts submitted, Micro-Soya is produced from soybeans by a series of treatments, each having a specific effect. As a result, Micro-Soya is a product having a different appearance and makeup from the original soybean. The process is described as follows:

(1) soybeans are treated with approximately 1 million 2 hundred MHZ of infrared heat;

(2) a holding container, called a residual cooker, transmits the heat throughout the soybeans. This radiation treatment process (steps 1 & 2), micronization, is said to eliminate urease and trypsic inhibitors from the soybean so that all the proteins, oils etc., may be utilized by the animals. This process also changes the appearance of the soybean;

(3) the resulting material is rolled into flakes by flaking machines. This process greatly increases the palatability, and improves digestion for the animals; and

(4) the material is cooked, during which time 1.5 percent calcium carbonate is added. This process results in an easier product flow.

It is stated that Micro-Soya may be used directly as animal feed, or may be mixed with other ingredients to make a fully balanced food ration.

Issue:

Whether the subject merchandise is properly classifiable in heading 2304, HTSUS, which provides for oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soybean oil; in heading 1201, HTSUS, which provides for soybeans, whether or not broken; in heading 2008, HTSUS, which provides in part for fruit, nuts and other edible parts of plants, otherwise prepared or preserved; or in heading 2308, HTSUS, which provides for vegetable materials and vegetable waste ... of a kind used in animal feeding, not elsewhere specified or included.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 states, in part, that classification shall be determined according to the terms of the headings and any relative section or chapter notes. The Explanatory Notes, the official interpretation of the HTSUS at the international level, provide a commentary on the scope of each heading of the Harmonized System, and are thus useful in ascertaining the tariff classification of merchandise.

Importer states that until February 1989, the Micro-Soya under consideration was classified under subheading 2304.00.00. However, heading 2304, HTSUS, provides for oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soybean oil. Based on the facts, soybean oil is not extracted from the subject merchandise, therefore precluding proper classification under this heading.

The merchandise in issue is described in HTSUS headings 1201, 2008, and 2308. Heading 1201, HTSUS, specifically provides for soybeans, whether or not broken. However, the Explanatory Notes to this heading provide that even though items under this heading may undergo moderate heat treatment, such treatment is permitted only if it does not alter the character of the seeds or fruits as natural products and does not make them suitable for a specific use rather than for general use. As the facts indicate, producing Micro-Soya from soybeans requires more than moderate heating, and results in a product having a change of character as well as becoming suitable only for a specific use as 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 sweetening matter or spirit, not elsewhere specified or included. As an otherwise prepared edible part of plants, soybeans are prima facie classifiable under this heading. However, the subject soybean has been processed in such a way that it is not suitable for human consumption. It is processed soybean used only for animal feed. Although neither the language of heading 2008 nor the relevant Explanatory Notes delineate the scope of this heading, the exemplars of this heading clearly suggest that the articles properly classifiable under this heading are only articles for human consumption.

On the other hand, heading 2308, HTSUS, provides for 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 subject merchandise is a vegetable material of a kind used in animal feeding, and is therefore specifically provided for under this heading, rather than under heading 2008, HTSUS, which by inference, provides only for those articles suitable for human consumption.

HOLDING:

The Micro-Soya in issue, which is used in animal feeding, is properly classifiable in subheading 2308.90.6080, which provides for vegetable materials and vegetable waste ... of a kind used in animal feeding, not elsewhere specified or included, other, other, dutiable at a rate of 3 percent ad valorem.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: