CLA-2-23:S:N:N7:231 812317
Mr. James Meagley, Esq.
Phillips, Lytle, Hitchcock, Blaine, and Huber
3400 Marine Midland Center
Buffalo, NY 14203
RE: The tariff classification of animal feed products from Canada.
Dear Mr. Meagley:
In your letter, dated June 30, 1995, you have requested a
tariff classification ruling on behalf of your client, Grober,
Inc., Cambridge, Ontario.
The products are described as follows:
1. Animal feed fat preparation - consists by weight of 70 percent animal
fat and 30 percent whey/whey protein concentrate. It will be used as an
ingredient to make a complete animal feed consisting by weight of 60 percent
whey/whey protein concentrate, 24 percent fat, 13 percent non-fat dry milk,
and 3 percent vitamins/minerals.
2. animal feed premix - consists by weight of 36.5 percent whey protein
concentrate, 30.5 percent soy flour, 30 percent animal fat, and 3 percent
vitamins/minerals. It will be used as an ingredient to make a complete
animal feed, consisting by weight of 45 percent skim milk, 30 percent
whey/whey protein concentrate, 12 percent soy flour, 12 percent fat, and 1
percent vitamins/minerals.
3. milk replacer product - composition by weight is 80 percent whey/whey
protein concentrate, 17 percent fat, and 3 percent vitamins/minerals. It is
a complete animal feed product ready for consumption.
The applicable subheading for the animal feed fat preparation, the
animal feed premix, and the milk replacer product, if imported in quantities
that fall within the limits described in additional U.S. note 2 to chapter
23, will be 2309.90.2410, Harmonized Tariff Schedule of the United States
(HTS), which provides for preparations of a kind used in animal feeding,
other, other, animal feeds containing milk or milk derivatives, containing
over 10 percent by weight of milk solids, described in additional U.S. note 2
to chapter 23 and entered pursuant to its provisions. The general rate of
duty will be 7.5 percent ad valorem. If the quantitative limits of
additional U.S. note 2 to chapter 23 have been reached, the product will be
classified in subheading 2309.90.2810, HTS, and the rate of duty will be 92.2
cents per kilogram, plus 7.3 percent ad valorem. In addition, products
classified in subheading 2309.90.2810, HTS, will be subject to additional
duties based on their value, as described in subheadings 9904.23.01 -
9904.23.09, HTS.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177.
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport