CLA-2 CO:R:C:G 087827 RFC
Mr. William J. LeClair
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, New York 12919
RE: Animal feed preparations
Dear Mr. LeClair:
This ruling letter is in response to your request of August
2, 1990, on behalf of Miracle Feeds, concerning the tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) of certain animal feed preparations.
The goods will be imported from Canada.
FACTS:
The product is identified as "Miracle Mira 10 Maltlage." It
is a preparation for use in the feeding of pigs and dairy
animals. The product contains over 60 percent whey DPR25 by
weight and a proprietary combination of brewers dry grain, soya
meal 40, rolled barley, wheat millrun and canola meal 34 in
proportions such that the product contains not less than 6
percent by weight of grain or grain products.
ISSUE:
What is the proper classification under the HTSUSA of a
preparation for use in the feeding of pigs and dairy animals that
contains over 60 percent whey DPR25, a combination of grains not
less than 6 percent by weight, and soya meal?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRIs). GRI 1 requires
that classification be determined first according to the terms of
the headings of the tariff and any relative section or chapter
notes and, unless otherwise required, then according to the
remaining GRIs, taken in order.
A review of the chapters in the HTSUSA reveals that the
instant goods may be potentially classified in chapter 4 and
chapter 23. Chapter 4 covers, among other things, dairy products
and edible products of animal origin not elsewhere specified or
included in the schedule. In this chapter, the goods may be
potentially classified under heading 0404. This heading
essentially provides for whey and products consisting of natural
milk constituents that may contain sugar or other sweetening
matter and that are not elsewhere specified or included in the
schedule. Given its non-sugar, multi-ingredients, the instant
product does not fit this article description. Accordingly, the
instant product is not properly classified under heading 0404.
The other chapter in which the instant product may be
potentially classified is chapter 23. This chapter covers, among
other things, prepared animal feeds. Within chapter 23, heading
2309 provides for preparations of a kind used in animal feeding.
Chapter note 1 to chapter 23 states that "[h]eading 2309 includes
products of a kind used in animal feeding, not elsewhere
specified or included, obtained by processing vegetable or
animal materials to such an extent that they have lost the
essential characteristics of the original material, other than
vegetable waste, vegetable residues and byproducts of such
processing." Under heading 2309, then, are classified
preparations consisting of processed vegetable or animal
materials for use as animal feed.
Within heading 2304, subheading 2309.90.10 provides for
mixed feeds or mixed feed ingredients. Additional U.S. note 1 to
chapter 23 states that "[t]he term `mixed feeds and mixed-feed
ingredients' in subheading 2309.90.10 embraces products of
heading 2309 which are admixtures of grains (or products,
including byproducts, obtained in milling grains) with molasses,
oilcake, oil-cake meal or feedstuffs, and which consist of not
less than 6 percent by weight of grain or grain products." Given
the parameters set forth in this note, to be classified under
subheading 2309.90.10, a preparation of a kind used in animal
feeding must contain admixtures of grains and not be less than 6
percent by weight of grains or grains products and must also
contain molasses, oilcake, oil-cake meal or feedstuffs. The
language of this note does not prelude the classification of a
preparation meeting the description of a "mixed feed or mixed-
feed ingredients" while also containing an additional ingredient
(e.g., whey). In the instant case, the product is an admixture of
grains and contains over 6 percent by weight of grain or grain
products. It also contains "feedstuffs" in the form of soya
meal. Accordingly, the instant product is embraced by the terms
of subheading 2309.90.10, and thus should be classified under
this subheading.
HOLDING:
The above-identified product is properly classified under
subheading 2309.90.10, HTSUSA, which provides for preparations of
a kind used in animal feeding, other, mixed feeds or mixed-feed
ingredients. Goods classified under this subheading and
qualifying for a general rate of duty may enter free of duty.
Sincerely,
John Durant, Director
Commercial Rulings Division