Tariff Classification of Limestone of a Kind Used in Animal FeedMemorandum D10-14-33

Ottawa, April 24, 2014 This document is also available inPDF (136 KB)[help with PDF files] The editing revisions made in this memorandum do not affect or change any of the existing policies or procedures. This memorandum explains the Canada Border Services Agency (CBSA) rationale for classifying limestone, of a kind suitable for use in animal feed, in heading 25.21 of theCustoms Tariff.

Customs Tariff 25.21 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. Legal Notes to Chapter 25 Note 1: 1. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation, or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing, or subjected to processing beyond that mentioned in each heading. The products of this Chapter may contain an addedanti-dustingagent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.

1. Imported limestone, in granule or powder form, suitable for use in animal feed, is classified in heading 25.21, in accordance with Legal Note 1 to Chapter 25. This classification is not applicable to dolomitic limestone (dolomite) which is classified in its own heading (25.18). 2. According to the Materials Handbook, 15th edition, limestone is a general name for a variety of calcite rocks, and in its purest form is 100% calcium carbonate (CaCO3). It often contains small quantities of impurities such as magnesium, iron, zinc, lead, manganese, etc. Limestone is used in numerous applications such as for making lime and cement, for agricultural purposes, or for use in animal feed. 3. According to ASTM Standard C706-02 (reapproved 2008) regarding theStandard Specification for Limestone for Animal Feed Use, limestone with a minimum content of 95% calcium carbonate and a maximum content of 5% magnesium carbonate is suitable for use in animal feed(feed-grade).Feed-gradelimestone is used to increase the calcium intake of animals. 4.Feed-gradelimestone is also desirable for making lime, or for agricultural purposes (soil improvement), because of the high calcium carbonate content. It is also suitable for use in cement making even though high calcium carbonate content is not required for this purpose. 5. In Appeal AP-93-359,Ballarat Corporation Ltd. v. the Deputy Minister of National Revenue, the Canadian International Trade Tribunal found “of a kind used” to mean that the goods at issue must be capable of or suitable for the specified use but do not actually need to be used for such purposes. 6. Therefore, limestone with a high calcium carbonate content (95% or more) used in animal feed(feed-grade)can be considered of a kind suitable for soil improvement, or, of a kind used for the manufacture of lime or cement, and is therefore classified inHSheading 25.21.

7. Under the authority of theFeeds Act, the Canadian Food Inspection Agency administers a program to verify that livestock feeds manufactured and sold in Canada or imported into Canada are safe, effective, and are labeled appropriately. According to theFeed Regulations, 1983, (SOR/83-593), Schedule IV, Part 1, item 6.41, ground limestone (or pulverized limestone) shall be labeled with guarantees for minimum percent of calcium and maximum percent of magnesium.

8. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found inMemorandum D11-11-3,Advance Rulings for Tariff Classification. 9. For more information, call contact theCBSABorder Information Service(BIS):Calls within Canada & the United States (toll free):1-800-461-9999Calls outside Canada & the United States (long distance charges apply):1-204-983-3550 or 1-506-636-5064 TTY:1-866-335-3237 Contact Us online(webform)Contact Usat the CBSA website