CLA-2 CO:R:C:F 955449 JGH
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