CLA-2-23:OT:RR:NC:2:231
Mr. Donald S. Simpson
Barthco
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of roasted corn used as animal feed, from China.
Dear Mr. Simpson:
In your letter dated November 5, 2008, you requested a tariff classification ruling on behalf of your client, Organique International Organic (Westmount, PQ, Canada). In letters dated December 12, 2008 and January 23, 2009, you provided supplementary information.
A sample identified as “animal feed corn” was submitted for our examination. The sample is a bag of what appear to be hard, dry, yellowish-brown corn kernels. The kernels are said to have been roasted at a temperature of 180-190° Fahrenheit for two hours. The roasting process serves to reduce the moisture content of the corn from 13-15% to approximately 5-6%, and also prevents germination. Nothing has been added to the corn. Your client states that this roasted corn is used solely as animal feed, and that “roasted corn as a commodity is not used for human consumption.”
The applicable subheading for the above-described “roasted animal feed corn” will be 2308.00.9890, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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: other: other. The rate of duty will be 1.4%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
These goods may also be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact that agency regarding possible applicable regulations at the following location:
U.S. Department of Agriculture
APHIS
Plant Protection and Quarantine Permit Unit
4700 River Road, Unit 136
Riverdale, MD 20737-1236
Telephone number: 877-770-5990
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Nathan Rosenstein at (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division