CLA-2 CO:R:C:G 087765 RFC
Mr. Todd R. Craun
President
South American Organics
1416 Woodford Road, Suite 100
Wayne, PA 19087
RE: Quinoa; seeds
Dear Mr. Craun:
This ruling letter is in response to your request of July
25, 1990, on behalf of South American Organics, concerning the
tariff classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) of the seeds of the quinoa
plant.
FACTS:
The product is stated to be the seeds of the quinoa plant
(Chenopodium quinoa). The seeds are edible and are washed, dried
and packaged in Bolivia. As part of the washing process, a
natural outer coating known as "saponin" is physically removed
from the quinoa seeds. As imported, the seeds are incapable of
germination and cannot be used for sowing. The quinoa seeds are
imported into the United States for use as a rice-like food
product.
The seed of the quinoa plant is sometimes described as a
cereal grain. This description, however, is inaccurate.
Cereal grains are seeds from the grass family (Gramineae) whereas
the quinoa plant is an annual herb which is a member of the
goosefoot family (Chenopodiaceae). See 3 McGraw-Hill
Encyclopedia of Science & Technology 415 (6th ed. 1987); 8 Id. at
181; 14 Id. at 599; 6 The Encyclopedia Americana International
Edition 198 (1980); 13 Id. at 149; 23 Id. at 102.
ISSUE:
What is the proper classification under the HTSUSA of the
seeds of the quinoa plant that are washed to remove a natural
outer coating and that are imported for use as a rice-like food
product?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRIs). GRI 1 requires
that classification be determined first according to the terms of
the headings of the tariff and any relative section or chapter
notes and, unless otherwise required, then according to the
remaining GRIs, taken in order.
A review of the chapters in the HTSUSA reveals that the
instant product may be potentially classified in chapter 12.
This chapter covers, among other things, oil seeds and
miscellaneous grains, seeds and fruits. A review of the headings
in chapter 12 shows that the product may be potentially
classified under three headings: 1207, 1209, and 1212. Heading
1207 provides for, among other things, oil seeds. Guidance
concerning what constitutes an "oil seed" for purposes of
classification under heading 1207 can be found in the Explanatory
Notes to this heading: "[Heading 1207]...covers seeds...of a kind
used for the extraction of edible or industrial oils and
fats...." This definition is consistent with other definitions
of an "oil seed." See Webster's Ninth New Collegiate Dictionary
821 (1989) (oil seed is that which is grown mainly for oil).
Although this product is high in oil and fats, it is neither
grown for nor imported for its oil or fat contents. Thus, the
product is not properly classified under heading 1207.
The second heading in chapter 12 under which the instant
product may be potentially classified is heading 1209. This
heading provides for seeds, fruits and spores of a kind used for
sowing. Guidance concerning what constitutes "seeds" for
purposes of classification under heading 1209 can be found in the
Explanatory Notes to this heading: "[Heading 1209]...covers all
seeds, fruit and spores of a kind used for sowing. It includes
such products even if they are no longer capable of germination.
However, it does not include products such as those mentioned at
the end of this Explanatory Note, which, although intended for
sowing, are classified elsewhere in the Nomenclature because they
are normally used other than for sowing" (emphasis in original).
Those products mentioned at the end of this Explanatory Note
include, among others, leguminous vegetables and sweet corn,
fruit of chapter 8, cereal grains, oil seeds and oleaginous
fruits of headings 1201 to 1207. On the other hand, products
specified under heading 1209 include sugar beet seed, seeds of
forage plants, seeds of herbaceous plants cultivated principally
for their flowers, and vegetable seeds. In view thereof, it is
clear that the type of seed envisioned and encompassed by the
terms of heading 1209 is not sought as a food in and of itself,
but rather one that is to be sown for yield of plants used either
for food (e.g., vegetables) or for non-food (e.g., flowers)
purposes. As discussed above, the instant product is an edible
seed that is imported for use as a rice-like food product.
Accordingly, it is not properly classified under heading 1209.
The final heading in chapter 12 in which the instant product
may be potentially classified is heading 1212. This heading
provides for, among other things, fruit stones and kernels and
other vegetable products of a kind used primarily for human
consumption, not elsewhere specified or included in the
schedule. The Explanatory Notes to heading 1212 state that
"[t]his group includes...other vegetable products of a kind
mainly used, directly or indirectly, for human consumption, but
not elsewhere specified or included in the...[schedule]." As
the instant product is a vegetable product of a kind used
primarily for human consumption and has not been found to be
specified or included elsewhere in the schedule, then it is
properly classified under heading 1212.
HOLDING:
The above-identified product is properly classified under
subheading 1212.99.0000, HTSUSA, which provides for, among other
things, other vegetable products of a kind used primarily for
human consumption, not elsewhere specified or included, other,
other. Goods classified under this subheading may be entered
free of duty.
Sincerely,
John Durant, Director
Commercial Rulings Division