CLA-2-23:RR:NC:2:231 H83983
Dr. David Jiménez
Federación de Asociaciones Pecuarias de PR, Inc.
P.O. Box 2635
Mayaguez, PR 00681
RE: The tariff classification of wheat middlings from Argentina.
Dear Dr. Jiménez:
In your letter, dated July 5, 2001, you requested a classification ruling.
The merchandise is comprised of wheat middlings. The submitted sample consists of light brown, cylindrical pieces that have diameters of 5/16 inch (8 millimeters) and ½ inch (12 millimeters). Middlings consist of fine particles of wheat bran, wheat shorts, wheat germ, wheat flour, and some of the offal from the tail of the mill. Wheat middlings are obtained from the milling of any of the classes of wheat in the usual process of wheat flour milling.
In your correspondence you indicate that the product contains, by weight, 89.3 percent dry matter, 37.8 percent neutral detergent fiber, 28 percent nonstructural carbohydrates (NSC), 23.1 percent starch, 14.8 percent crude protein, 14.8 percent adjusted crude protein, 13 percent acid detergent fiber, 10.7 percent moisture, 4.88 percent ash, and 3.8 percent crude fat.
Wheat middlings are used in ruminant, hog, horse, poultry, and specialty feeds.
The U.S. Customs Laboratory has performed an analysis on the sample and it has determined that it contains 4.7 percent ash. Note 2 (A)(b) and Note 2 (B), Chapter 11, HTS, state, “Products from the milling of the cereals listed in the table below fall within this chapter if they have, by weight of the dry product, an ash content (after deduction of any added minerals) not exceeding…2.5 percent. Otherwise, they fall in heading 2302.” Accordingly, this product will be classified as wheat middlings in heading 2302.30, HTS.
The applicable subheading for wheat middlings will be 2302.30.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for bran, sharps (middlings) and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants, of wheat, bran, shorts and middlings. The rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Thomas Brady at 212-637-7064.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division