CLA-2 CO:R:C:G 084692 CB
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.
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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
Commercial Rulings Division