&&The product is composed of 100% crushed oyster shells. The shells are dredged and washed and then dried, crushed and bagged for distribution. It is manufactured by Lind Marine. Bags of Lay Shell Blend features various shell sizes, from 1/8 inch to 3/8 inch, blended together, and weigh 50 pounds each. The product is used as a component in animal feed. The calcium is digestible by poultry, dairy cattle, horses and other livestock.

&&General Interpretive Rule 1 stipulates that for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. As suggested in the request for the ruling, the goods at hand are prima facie classifiable under heading 05.08 (… shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape …). Further, the Explanatory Note to heading 05.08 states that the heading includes “crushed or powdered shells used as animal foodstuffs”.