CLA 2 CO:R:C:G 083662 JGH
Mr. T. L. Sam Irmen
Vice President
Grain Group Operations Manager
The Andersons Management Corp.
P.O. Box 119
Maumee, Ohio 43537
RE: Classification of Crushed or Broken Corncobs from Canada
Dear Mr. Irmen:
Your letter of February 3, 1989, concerns the dutiable
status of whole, broken or crushed corncobs imported for
industrial and agricultural purposes. A decision on this
matter was issued in your behalf under the Tariff Schedules
(TSUS) in HRL 078976, dated November 16, 1986.
FACTS:
In your latest submission you state that if the whole cobs
are imported from Canada, the freight is prohibitive, and if
the cobs are partially processed they are subject to duty. You
add that the cob products are competing "with other products,
i.e., clay, vermiculite, etc." You suggest that they might be
classifiable as waste or in some other duty free provision.
In the 1986 decision the merchandise was described as
discharged cobs that have been crushed to a particle size
ranging from 3/8 to 3/4 inch in diameter. After importation it
was stated that they would be further milled to make a variety
of industrial products.
ISSUE:
Classification of corn cobs, whether whole, broken or
crushed, under the Harmonized Tariff System of the United
States (HTSUS).
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LAW AND ANALYSIS:
Chapter 11 of the HTSUS covers milled grain products.
Note 2 of the Chapter Notes states that milled corn products
classifiable in that chapter must have a starch content in
excess of 45 percent and an ash content not exceeding 2
percent, and, in addition, 90 percent must pass through a sieve
with an aperture of 500 microns. If the ground corn product
meets these standards, it is classifiable as corn flour in
subheading 1102.20.00, HTSUS.
Heading 2308, HTSUS, covers 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 explanatory notes to
this heading state that the provision includes corncobs after
the removal of the grain. Accordingly, whole cobs or cobs,
with the grain removed, which are broken but not crushed or
reduced to a specified particle size range would be classified
under the provision for other vegetable waste or vegetable
residue of a kind used in animal feeding, not elsewhere
specified or included in subheading 2308.90.6080, HTSUS.
Heading 2302, HTSUS, covers bran, sharps, and other
residues, whether or not in the form of pellets, derived from
sifting, milling or other working of cereals or of leguminous
plants. The explanatory notes to this heading state that it
includes whole corn cobs ground with or without their husks,
not fulfilling the criteria as to starch content and ash
content provided for products from the milling of corn in Note
2 to Chapter 11, which concerns the starch and ash contents of
products resulting from the milling of cereals. Corncobs with
the grain removed would not fall under Note 2, since the
explanatory notes state that Chapter 11 applies to the milling
of the whole cob, distinquishing it from the residue in Heading
2302.
HOLDING:
A milled corn product meeting the requisite specifications
set out above in Note 2 Chapter 11 for milled corn products
would be classifiable as corn (maize) flour in subheading
1102.20.00, HTSUS. The rate of duty is 0.66 cent per kg. A
copy of the specifications is enclosed.
Corncobs, whole or broken, with the grain removed, but not
reduced to a uniform particle size range, are classifiable in
subheading 2308.90.6080, HTSUS. The rate if duty is 3 percent
ad valorem.
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Corncobs, whether or not the grain is removed, which are
crushed or ground to a specific particle size range and do not
meet the chapter 11 specifications are classifiable in
subheading 2302.10.00, HTSUS, and are free of duty.
Sincerely,
John Durant, Director
Commercial Rulings Division
Enclosure
hurley library
6cc: Area Director, New York Seaport
JGHurley:jaj:4/7/89