us-cbp-cross-rulings-hq-089253•HQ 089253: Application for Further Review of Protest No. 3501-1- 000023, dated April 30, 1991, concerning a dry mixture in equal parts of choline chloride powder and silicon dioxide; choline chloride 50 percent powder; HRL 085525
HQ 089253: Application for Further Review of Protest No. 3501-1- 000023, dated April 30, 1991, concerning a dry mixture in equal parts of choline chloride powder and silicon dioxide; choline chloride 50 percent powder; HRL 085525
us-cbp-cross-rulings-hq-089253HQ 089253: Application for Further Review of Protest No. 3501-1- 000023, dated April 30, 1991, concerning a dry mixture in equal parts of choline chloride powder and silicon dioxide; choline chloride 50 percent powder; HRL 085525Guidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 089253
November 18, 1991
CLA-2 CO:R:C:F 089253 EAB
CATEGORY: Classification
TARIFF NO.: 3823.90.5050
District Director
U.S. Customs Service
110 S. Fourth Street
Minneapolis, Minnesota 55401
Re: Application for Further Review of Protest No. 3501-1-
000023, dated April 30, 1991, concerning a dry mixture
in equal parts of choline chloride powder and silicon
dioxide; choline chloride 50 percent powder; HRL 085525
Dear Sir:
This is a decision on a protest filed April 30, 1991,
against your decision in the classification of the merchandise in
entry number 0008912, liquidated January 4, 1991.
FACTS:
The protestant entered the goods under subheading
3003.90.0000, Harmonized Tariff Schedule of the Unites States
Annotated (HTSUSA), the provision for medicaments consisting of
two or more constituents which have been mixed together for
therapeutic or prophylactic uses, dutiable at 6 percent ad
valorem. The protestant now claims that the proper
classification is under subheading 2309.90.1050, HTSUSA, a
provision for preparations of a kind used in animal feeding,
other, other, to be entered free of duty. The goods were
reclassified to 3823.90.5050, a provision for chemical products
and preparations of the chemical or allied industries (including
those consisting of mixtures of natural products), not elsewhere
specified or included, other, other, other, other, other and the
rate was adjusted to 5 percent ad valorem.
Neither a sample nor a laboratory analysis of the goods has
been submitted. The protestant states that the goods are an
equal mixture of choline chloride powder and silicon dioxide and
admits that the product does not contain 6 percent by weight of
grain.
ISSUE:
What is the proper classification under the HTSUSA of a dry
mixture of 50 percent choline chloride powder and 50 percent
silicon dioxide?
LAW AND ANALYSIS:
Merchandise imported into the U.S. is classified under the
HTSUSA. The tariff classification of merchandise under the
HTSUSA is governed by the principles set forth in the General
Rules of Interpretation (GRIs) and, in the absence of special
language or context which otherwise requires, by the Additional
U.S. Rules of Interpretation. The GRIs and the Additional U.S.
Rules of Interpretation are part of the HTSUSA and are to be
considered statutory provisions of law for all purposes.
GRI 1 requires that classification be determined first
according to the terms of the headings of the tariff schedule and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order.
Additional U.S. Note 1, Chapter 23, HTSUSA, requires that
mixed feeds and mixed-feed ingredients must contain not less than
6 percent by weight of grain or grain products in order to be
classified under subheading 2309.90.10, HTSUSA. Since the
subject goods do not contain at least 6 percent by weight of
grain or grain products, they cannot be classified under the
foregoing subheading.
In HRL 085525 (December 6, 1989), Customs classified choline
chloride 50 percent powder, a mixture of choline chloride powder
(50 percent), colloidal silicic acid (35 percent) and water (15
percent) under subheading 3823.90.5050. We note that the product
therein does differ from the goods at issue here. We are of the
opinion that the 50 percent by weight of choline chloride powder
and the lack of grain or grain products in that case are too
similar to the facts in this case to ignore. We believe that the
subject goods are sufficiently similar to the goods in HRL 085525
to classify the subject goods under subheading 3823.90.5050,
HTSUSA.
Based upon Additional U.S. Note 1, Chapter 23, HTSUSA and
consistent with HRL 085525, supra, we find the subject goods
properly classified under subheading 3823.90.5050, HTSUSA,
dutiable in 1990 at the general rate of 5 percent ad valorem.
Since the rate of duty under the classification indicated
above is the same as the liquidated rate, you are instructed to
deny the protest in full.
HOLDING:
A dry mixture of 50 percent by weight of choline chloride
powder with 50 percent by weight of silicon dioxide, not
containing at least 6 percent by weight of grain or grain
products, is properly classified under subheading 3823.90.5050,
HTSUSA, which provides for chemical products and preparations of
the chemical or allied industries (including those consisting of
mixtures of natural products), not elsewhere specified or
included, other, other, other. Merchandise classified under this
subheading in 1990 was subject to the general rate of duty of 5
percent ad valorem.
A copy of this decision should be attached to the Customs
Form 19 and provided to the protestant as part of the Notice of
Action on the protest.
Sincerely,
John Durant, Director
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