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HQ 084692


July 28, 1989

CLA-2 CO:R:C:G 084692 CB

CATEGORY: CLASSIFICATION

TARIFF NO.: 2309.90.9000

Dr. Al Leslie
Ritchie-Smith Feeds, Inc.
33777 Enterprise Avenue
Box 366
Abbotsford, B.C. V2S 4N9

RE: Classification of animal feed fat preparation

Dear Dr. Leslie:

This ruling letter is in response to your inquiry of April 19, 1989, requesting a classification ruling under the Harmonized Tariff Schedule of the United States (HTSUSA), for an animal feed fat preparation.

FACTS :

The merchandise at issue is a feed fat preparation. The preparation is composed of 40 percent feed grade animal tallow, 25 percent soya soapstock, 25 percent restaurant grease, 5 percent soya lecithin and 5 percent feed grade poultry fat. The fat preparation is incorporated into the feed in two methods: mixed with the other feed ingredients, and sprayed onto the feed pellets. According to the importer, the main function of the fat preparation is as a concentrated energy source for use in livestock and poultry feed. The inclusion of the feed preparation results in higher nutrient density.

ISSUE :

Whether the instant product is classifiable an an animal feed under Chapter 23, or in Chapter 15 as animal or vegetable fats, or under Chapter 29 as a lecithin compound.

LAW AND ANALYSIS :

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's), taken in order.

GRI 1 provides that the starting point is the terms of the headings and subheadings of the tariff and any relevant section or chapter notes.

The instant merchandise is classifiable under competing headings. Heading 1518 provides for animal or vegetable fats and oils; heading 2309 provides for preparations of a kind used in animal feeding; and heading 2923 provides for lecithin compounds. The correct classification can be arrived at by application of GRI 3(a). GRI 3(a) provides that when two or more headings describe an article, classification shall be under the heading which provides the most specific description of the article. Headings 1518 and 2923 each describe a substance of which the article is composed and are considered equally specific descriptions. Heading 2309 describes the use of the article, which constitutes a more specific tariff description.

HOLDING :

Applying GRI 3(a), the animal feed fat preparation is classifiable under subheading 2309.90.9000, which provides for preparations of a kind used in animal feeding, other, other.

Sincerely,

John Durant, Director

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