HQ 954278
November 9,1993
CLA-2 CO:CR:C:F 954278 JGH
Mr. Joel C. Williams
Savannah Foods & Industries, Inc.
P.O. Box 339
Savannah, Georgia 31402
RE: Classification of a sugar-kieselguhr (diatomaceous earth)
blend under the Harmonized Tariff Schedule of the United
States (HTSUS).
Dear Mr. Williams:
Your letter of February 24, 1993, to Customs at Detroit
requests a classification of a sugar-kieselguhr blend.
FACTS:
You state that you intend to import a blend composed of 89%
soluble granulated sucrose and 11% kieselguhr, a diatomaceous
earth. This blend is said to be specifically designed for use in
mechanical filtration systems as both a membrane filter media and
a media carrying agent. The product will be combined with hot
water in a one-to-one ratio to dissolve the sucrose portion of
the blend, which acts as a viscous carrying agent for the
diatomaceous earth. The mixture would then be agitated and
circulated through a mechanical filter press whereby the
diatomaceous earth will be deposited on the filter's membrane;
the mixture would be circulated until the discharge from the
filter is clear, indicating that all of the diatomaceous earth
has been deposited. The filtration system is said to be designed
to filter any solutions containing insoluble foreign material.
The dissolved sugar is described as exiting the filtration
circulation loop to the next downstream process after the
kieselguhr has been deposited on the filter plates and the
sucrose-kieselguhr solution is clear. The sugar which has been
removed from the solution is considered edible.
ISSUE:
Classification of a sugar-kieselguhr blend under the HTSUS. - 2 -
LAW & ANALYSIS:
It is claimed that the mixture, following GRI 3(b), is
classifiable according to its essential character; and as its
essential character is believed to be the kieselguhr,
classification should fall under subheading 2512.00.000, HTSUS,
which covers siliceous fossil meals (for example, kieselguhr,
tripolite and diatomite) and similar siliceous earths, whether or
not calcined, of an apparent specific gravity of 1 or less.
We agree that the essential character of the mixture should
be considered in classifying the product; however, we are of the
opinion that the essential character of the mixture is imparted
by the sugar, not the kieselguhr. It cannot be ignored that the
sugar makes up close to 90 percent of the mixture and is capable
of being used as a sweetener after being removed from the
filtration process. In fact, kieselguhr has a separate function
as a filtering agent, and is used as such in the refining
process; with the sugar being the product refined.
HOLDING:
The refined sugar-diatomaceous blend, described above, is
classifiable, following GRI 3 (b), HTSUS, according to its
essential character, which is sugar. Therefore, the blend is
classifiable under 1701.99.01, HTSUS, if described in paragraphs
(a) and (b) of additional note 3, Chapter 17, HTSUS, and entered
pursuant to its provisions; and under 1701.99.02, HTSUS, if not
described in the U.S. Note. In either case, an additional
Agricultural fee of 2.2 cents per kilogram is assessed under
subheading 9904.40.20, HTSUS. Furthermore, since the refining of
sugar does not result in a substantial transformation of the
sugar, the refined sugar remains a product of the country
producing the sugar.
Sincerely,
John Durant, Director