Classification of oat bran from Finland

HQ 083722 April 7 1989 CLA2 CO:R:C:G 083722 JGH CATEGORY: Classification TARIFF No.: 1104.22.00 Mr. Scott T. Brix Finnsugar Biochemicals, Inc. 1400 North Meacham Road Schaumburg, Illinois 601734808 RE: Classification of oat bran from Finland Dear Mr. Brix: Your letter of January 16, 1989, to the Area Director of Customs at New York City, concerning the tariff classification of oat bran, has been referred to this office for reply. FACTS: The oat bran is said to have a starch content of 54 percent by weight, and an ash content of 2.6 percent by weight, with about 8 percent of the material passing through a sieve with an aperture of 315 micrometers, and about 57 percent is said to pass through a sieve with an aperture of 1.25 millimeters. ISSUE: Classification of oat bran with the stated specifications under the Harmonized Tariff Schedule of the United States (HTSUS). LAW & ANALYSIS: Oat bran is defined as the byproduct of the milling of oats. It is essentially the small hulls left after the removal of the endosperm. In the flow chart submitted the processing of the oats is shown to begin with the sorting, cleaning and drying of the oats, followed by the dehusking, cutting, steam heat treatment, drying and cooling. The groats are then obtained, followed by grinding and the sieving of the endosperm. After all of these procedures, the only part remaining is said to be the oat bran.   2  In the Chapter Notes to Chapter 11, covering products of the milling industry, Note 2 lists the starch, ash, and sieve sizes for various cereals. If the cereals fall within the specifications listed, they are classified in that chapter. For milled oats a starch content in excess of 45 percent and an ash content not exceeding 5 percent are listed. With a starch content of 54 percent and an ash content of 2.6 percent, it would appear that the "oat bran" in issue is a milled oat product. However, Note 2(B) requires that the milled products fall within certain sieve specifications also. The imported product does not meet these standards; neither does it meet the sieve sizes for "groats" and "meal" in Note 3. It would appear that since the oat bran is usually considered a byproduct of the milling of cereals, it would be classifiable in Chapter 23. Heading 2302 covers bran, sharps and other residues of the milling of cereal grains. However, the Explanatory Notes to heading 2302 state that this heading would only apply if the byproducts did not meet the starch and ash content of the milled cereals as stated in Note 2(A) of Chapter 11. Therefore, the product is something more than a byproduct, and in view of the starch and ash contents, this import would be considered a milled product. Accordingly, oat bran with starch and ash contents listed would be classifiable in the provision for other worked cereal grains in subheading 1104.22.00, HTSUS. HOLDING: Oat bran with a starch and ash content meeting the specifications in Note 2(A) of Chapter 11, HTSUS, but not the pertinent sieve sizes, is classifiable in subheading 1104.22.00, HTSUS. The rate of duty is 2 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division