Classification of a Sugar-Slaked Lime Blend

HQ 955449 Dec 22, 1993 CLA-2 CO:R:C:F 955449 JGH CATEGORY: Classification TARIFF NO.: 1701.99.01 1701.99.02 Mr. Joel C. Williams, Jr. Savannah Foods & Industries, Inc. P.O. Box 339 Savannah, Georgia 31402 RE: Classification of a Sugar-Slaked Lime Blend Dear Mr. Williams: This is in reference to your inquiry concerning the tariff classification of a sugar-slaked lime blend from Canada under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The merchandise to be imported is described as a blend, by weight, of 89 percent refined sugar from sugar cane or sugar beet and 11 percent insoluble lime. The blended product is said to be designed to be used as a filtering aid in the sugar refining process. It is stated that the blend would be added to the diffusion juice to aid in the concentration of sucrose solids and neutralization of acidity, as well as initiating the precipitation of non-sucrose solids: a processing to remove impurities. The blend would be agitated and circulated through a mechanical filter press whereby the lime would be deposited on the filter's membrane; it would circulate until all the lime has been deposited. ISSUE: Classification of a sucrose-slaked lime blend under the HTSUS. - 2 - LAW AND ANALYSIS: The opinion is advanced that under the General Rules of Interpretation (GRIs), GRI 3(b) requires a composite good or mixture such as this blend to be classified according to its essential character; and in this case the essential character of the blend is the slaked lime, so that classification should be under subheading 2522.20.00, HTSUS, as slaked lime. The issue here is similar to the one in the Headquarters letter to you of November 9, 1993, (954278), which concerned the classification of a blend of sugar-diatomaceous earth. There the proportions were similar: 89 percent sugar and 11 percent kieselguhr; a blend also used to remove impurities, but which resulted in usable sugar being separated. In this case the blend of sugar-lime has no commercial identity; as blended they do not form a product themselves or act as a basis for a product. While the slaked lime is said to react with impurities and separate out by filtration, refined sugar is also separated in the process. The essential character of the blend is the sugar which makes up close to 90 percent of the mixture. HOLDING: The refined sugar-slaked lime blend described is classifiable as other sugar under subheading 1701.99.01, HTSUS, if described in paragraphs (a) and (b) of additional note 3, Chapter 17, HTSUS, and entered pursuant to its provisions. If not described in the U.S. Note, the import is classifiable in subheading 1701.99.02, HTSUS. In either case, an additional Agricultural fee of 2.2 cents per kilogram is assessed under subheading 9904.40.20, HTSUS. Also it should be noted that the sugar in this case remains a product of the country in which it is produced. Sincerely, John Durant, Director Commercial Rulings Division