Modification of New York Ruling Letter (NYRL) 848658; food preparations containing dried egg yolk and used in the preparation of dairy cattle feed

HQ 086749 July 12, 1990 CLA-2 CO:R:C:G 086749 RFC CATEGORY: Classification TARIFF NO.: 2309.90.60 Mr. David Walser Arthur J. Humphreys Div. Border Brokerage Co., Inc. P.O. Box 249 Sumas, Washington 98295 RE: Modification of New York Ruling Letter (NYRL) 848658; food preparations containing dried egg yolk and used in the preparation of dairy cattle feed Dear Mr. Walser: This letter is in reference to NYRL 848658, dated February 6, 1990, and issued to you by our New York office. NYRL 848658 concerns the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of certain food preparations containing dried egg yolk and used in the preparation of dairy cattle feed. FACTS: The product is identified as a "bakery byproduct." It consists of a mixture of three separate baking mixes (for use in making muffins, donuts, and cakes and identified as Super Plain Muffin Mix, White Cake Mix 6558, and Deluxe Cake Donut Mix 6452) and is used in the preparation of dairy cattle feed. Each of the three mixes is said to contain flour, sugar, vegetable oil, milk powder, salt and small quantities of other ingredients. Two of the mixes (Super Plain Muffin Mix and Deluxe Cake Donut Mix 6452), however, are said also to contain dried egg yolk. Therefore, the addition of these two mixes (either by themselves or together) as an ingredient in the above-described "bakery byproduct" results in an animal feed that contains egg (i.e., dried egg yolk). In NYRL 848658 the above-described product was classified under subheading 2309.90.9000, HTSUSA, which provides for other preparations of a kind used in animal feeding. Upon further review of the product, however, we have determined that it was improperly classified in NYRL 848658. ISSUE: Whether a food preparation containing dried egg yolk that is fit for human consumption but used in the preparation of dairy cattle feed should be classified under the HTSUSA as "animal feeds containing egg." LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is governed by the General Rules of Classification (GRI's). GRI 1 states, in part, that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...." Subheading 2309.90.6000, HTSUSA, provides for animal feeds containing egg. As discussed above, the above-described "bakery byproduct" is a product that contains egg (i.e., dried egg yolks) as an ingredient and is sold, marketed, and distributed for use in the preparation of dairy cattle feed. Therefore, the product is provided for eo nomine in the HTSUSA under subheading 2309.90.6000, and it should be so classified. HOLDING: The above-described product is classified under subheading 2309.90.6000, HTSUSA, which provides for preparations of a kind used in animal feeding, other, other, other, animal feeds containing egg. The rate of duty for goods imported under this subheading and receiving special tariff treatment under the United States-Canada Free-Trade Agreement is 2.4 percent ad valorem. The general rate of duty is 3 percent ad valorem. In light of the above, NYRL 848658 is hereby revoked. See 19 C.F.R. 177.9(d). Sincerely, John Durant, Director Commercial Rulings Division