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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.

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.

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


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