CLA-2 CO:R:C:F 953829 JGH
Lawrence D. Blume, Esq.
Graham & James
2000 M St. N.W.
Washington, D.C. 20036-3113
RE: Classification of Vitamins Used in Animal Feed -
Reconsideration of New York Ruling Letter (NYRL) 839134
Dear Mr. Blume:
Your letter of April 5, 1993, in behalf of Rhone-Poulenc
Inc., concerns the classification in the Harmonized Tariff
Schedule of the United States (HTSUS) of certain vitamins, from
France, used in animal feeds. NYRL 839134, dated April 27, 1989,
classified Microvit AD3 Supra 650/325 as medicaments in
subheading 3003.90.000, HTSUS.
Microvit AD3 Supra is described as a powder form of combined
vitamin A and vitamin D3; they are said to be uniformly shaped,
completely digestible coated spheres of droplets of vitamin A
acetate and vitamin D3, developed for animal feed applications.
Listed are Microvit AD3 Supra 650/325 and Microvit AD3 Supra
500/100. In addition to the vitamin content these products
contain as a "coating" gelatin and lactose to provide stability
and protection from air, light, humidity and temperature; with
BHT as an anti-oxidizer, and water. These added ingredients are
not nutrients but act as anticaking and stabilizing agents.
Classification in the HTSUS of vitamin microsphere powders
coated with anti-caking and stabilizing agents.
- 2 -
LAW & ANALYSIS:
In the earlier ruling, NYRL 839134, the vitamins because of
their coatings were considered as finished products, prepared for
a specific use. However, the Explanatory Notes to heading 2936
were revised, effective February 1992, to allow vitamins
classifiable in that heading to be treated with anti-oxidants,
anti-caking agents, and coated with appropriate substances (e.g.,
gelatin, waxes or fats); provided that the quantity added in the
processing in no case exceeds that necessary for their
preservation or transport and that the addition or processing
does not alter the character or the basic product and render it
particularly suitable for specific use rather than general use.
The vitamins are sold to premixers who blend the vitamins
with minerals, amino acids, growth promoters and other nutrients;
then the premixes are sold to feed manufacturers who use the
premix as an ingredient in a final feed formula, which may
contain soya, cereal, molasses and fat. The vitamin product is
said to amount to 0.0002 per pound in the finished feed.
Based on the processing described it is believed that the vitamin
products' "coating" is within the product description of the
The Microvit AD3 products described above (Supra 650/325 and
500/100) are classifiable under the provision for other
provitamins and vitamins, natural or reproduced by synthesis
(including natural concentrates), derivatives thereof used
primarily as vitamins, and intermixtures of the foregoing,
whether or not in any solvent, in subheading 2936.90.0000, HTSUS.
The rate of duty is 4 percent ad valorem.
NYRL 839134 is revoked.
John Durant, Director