CLA-2 CO:R:C:G 086749 RFC
Mr. David Walser
Arthur J. Humphreys Div.
Border Brokerage Co., Inc.
P.O. Box 249
Sumas, Washington 98295
RE: Modification of New York Ruling Letter (NYRL) 848658;
food preparations containing dried egg yolk
and used in the preparation of dairy cattle feed
Dear Mr. Walser:
This letter is in reference to NYRL 848658, dated February
6, 1990, and issued to you by our New York office. NYRL 848658
concerns the tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) of certain food
preparations containing dried egg yolk and used in the
preparation of dairy cattle feed.
FACTS:
The product is identified as a "bakery byproduct." It
consists of a mixture of three separate baking mixes (for use in
making muffins, donuts, and cakes and identified as Super Plain
Muffin Mix, White Cake Mix 6558, and Deluxe Cake Donut Mix 6452)
and is used in the preparation of dairy cattle feed. Each of
the three mixes is said to contain flour, sugar, vegetable oil,
milk powder, salt and small quantities of other ingredients. Two
of the mixes (Super Plain Muffin Mix and Deluxe Cake Donut Mix
6452), however, are said also to contain dried egg yolk.
Therefore, the addition of these two mixes (either by themselves
or together) as an ingredient in the above-described "bakery
byproduct" results in an animal feed that contains egg (i.e.,
dried egg yolk).
In NYRL 848658 the above-described product was classified
under subheading 2309.90.9000, HTSUSA, which provides for other
preparations of a kind used in animal feeding. Upon further
review of the product, however, we have determined that it was
improperly classified in NYRL 848658.
ISSUE:
Whether a food preparation containing dried egg yolk that is
fit for human consumption but used in the preparation of dairy
cattle feed should be classified under the HTSUSA as "animal
feeds containing egg."
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Classification (GRI's). GRI 1 states, in
part, that "for legal purposes, classification shall be
determined according to the terms of the headings and any
relative section or chapter notes...."
Subheading 2309.90.6000, HTSUSA, provides for animal feeds
containing egg. As discussed above, the above-described "bakery
byproduct" is a product that contains egg (i.e., dried egg yolks)
as an ingredient and is sold, marketed, and distributed for use
in the preparation of dairy cattle feed. Therefore, the product
is provided for eo nomine in the HTSUSA under subheading
2309.90.6000, and it should be so classified.
HOLDING:
The above-described product is classified under subheading
2309.90.6000, HTSUSA, which provides for preparations of a kind
used in animal feeding, other, other, other, animal feeds
containing egg. The rate of duty for goods imported under this
subheading and receiving special tariff treatment under the
United States-Canada Free-Trade Agreement is 2.4 percent ad
valorem. The general rate of duty is 3 percent ad valorem.
In light of the above, NYRL 848658 is hereby revoked. See 19
C.F.R. 177.9(d).
Sincerely,
John Durant, Director
Commercial Rulings Division