CLA-2-04:S:N:N1:229-869664
Mr. Patrick Zilverberg
North Central Trading Co.
601 Lakeshore Parkway, Suite 990
Minnetonka, MN 55343
RE: The tariff classification of frozen inedible EGGS, not in
shell, from Canada.
Dear Mr. Zilverberg:
In your letter dated December 2, 1991, you requested a
tariff classification ruling.
You describe this product as frozen inedible eggs, which
will be imported from Canada either denatured or under U.S.
Department of Agriculture seal. The product is intended for use
in animal feed. You note that, while a classification provision
exists for out of shell eggs, inedible eggs do not seem to be
provided for in the tariff schedule. Hence, you are requesting
"a special classification for inedible eggs for animal feed."
Merchandise imported into the United States is classified
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). The tariff classification of merchandise
under the HTSUSA is governed by the principles set forth in the
General Rules of Interpretation (GRIs) and, in the absence of
special language or context which otherwise requires, by the
Additional U.S. Rules of Interpretation. The General Rules of
Interpretation and the Additional U.S. Rules of Interpretation
are part of the HTSUSA and are to be considered statutory
provisions of law for all purposes.
GRI 1 requires that classification be determined first
according to the terms of the headings of the tariff schedule and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order. In
the instant case, we note that Heading 0408 provides for
"Birds' eggs, not in shell, and egg yolks, fresh, dried,
cooked by steaming or by boiling in water, molded, frozen or
otherwise preserved, whether or not containing added sugar or
other sweetening matter".
The language of Heading 0408 provides, specifically, for birds'
eggs, not in the shell, which are imported in a frozen condition.
While the language of Heading 0408 does not, in itself, preclude
the classification of inedible eggs within this provision, we
would note the Explanatory Notes to this Heading for guidance
regarding the scope of products covered therein.
The Explanatory Notes to the Harmonized System represent the
official interpretation of the Customs Cooperation Council on the
scope of each heading. See H.R. Conf. Rep. No. 100-576, 100th
Cong., 2d Sess. 549 (1988);23 Customs Bulletin No. 36, 3 (T.D.
89-90, September 6, 1989), 59 F.R. 35127 (August 23, 1989).
Although not binding on the contracting parties to the Harmonized
System Convention or considered to be dispositive in the
interpretation of the Harmonized System, the Explanatory Notes
should be consulted on the proper scope of the Harmonized System. Id.
The Explanatory Notes to Heading 0408 state that "[t]his
heading covers whole eggs, not in the shell, and egg yolks of all
birds. The products of this heading may be fresh, dried, cooked
by steaming or by boiling in water, moulded (e.g., cylindrical
"long eggs"), frozen or otherwise preserved. All these fall in
the heading whether or not containing added sugar or other
sweetening matter and whether for use as food or for industrial
purposes (e.g., in tanning)." (Bold-face and underling supplied
emphasis.)
Based on the foregoing, it is our opinion that frozen
inedible eggs out of shell, are classifiable, according to the
terms of the heading, in Heading 0408 as "Birds' eggs, not in
shell,...frozen...". The coverage of this heading is such that
it includes eggs used as food, as well as eggs used in
applications other than as human food.
The applicable subheading for frozen inedible EGGS, not in
shell, will be 0408.99.0000, Harmonized Tariff Schedule of the
United States (HTS), which provides for Birds' eggs, not in
shell, and egg yolks, fresh, dried, cooked by steaming or by
boiling in water, molded, frozen or otherwise preserved, whether
or not containing added sugar or other sweetening matter:...Other:
...Other. The rate of duty will be 12.1 cents per kilogram.
Goods classifiable under subheading 0408.99.0000, HTS, which
have originated in the territory of Canada, will be entitled to a
8.4 cents per kilogram rate of duty, if entered in calendar year
1991, under the United States-Canada Free Trade Agreement (FTA)
upon compliance with all applicable regulations. For merchandise
entered or withdrawn from warehouse on or after January 1, 1992,
the rate of duty will be 7.2 cents per kilogram.
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