CLA-2 CO:R:C:F 088209 ALS
Mr. Kent Wang
Houston Calco Inc.
2400 Dallas Street
Houston, Texas 77003
RE: Request for Reconsideration of New York Ruling 854234 of
July 23, 1990, concerning the tariff classification of dried mung
beans.
Dear Mr. Wang:
This letter is in response to your request for a
reconsideration of New York Ruling (NYRL) 854234, dated July 23,
1990, regarding the tariff classification of dried mung beans
from Australia and Thailand which was issued to your Customs
broker on your behalf.
FACTS:
In NYRL 854234, dried mung beans, used in the production of
bean sprouts, were classified in subheading 0713.31.1000,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), the provision for dried beans of the species Vigna
radiata, seeds of a kind used for sowing. In NYRL 856757, dated
October 17, 1990, dried mung beans (Vigna radiata), from
Australia, were similarly classified. A phytosanitary
certificate, unrelated to any particular Customs entry, which you
submitted, covers a shipment of mung beans. The botanical name
Vigna radiata with a commodity code listed as 0713.31 is noted
therein.
According to information submitted, you hydroponically grow
the beans in question, i.e., by means of the application of
light, water and nutrients. You indicate that other importers of
the same type of merchandise are entering their mung beans under
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subheading 0713.31.2000 or subheading 0713.31.4000 HTSUSA.
Your Customs broker has previously indicated that is the way you
entered your shipments of mung beans prior to issuance of NYRL
854234. You indicate that mung beans that are grown
hydroponically should not be classified under subheading
0713.31.10, HTSUSA, which provides for seeds of a kind used for
sowing.
ISSUE:
What is the proper tariff classification for dried mung
beans?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States Annotated is governed by the General Rules of
Interpretation (GRI's). GRI 1 provides that classification is
determined first in accordance with the terms of the heading
together with any relevant section and chapter notes.
As noted above, you believe that mung beans that are grown
hydroponically should not be classified under subheading
0713.31.10, HTSUSA. You note that the beans are not sown.
We have considered heading 0713.31, HTSUSA, and its various
subheadings as well as the relative explanatory notes. We note
that they do not provide that the articles to be classified
thereunder are to be classified on the basis of principal or
actual use. There, in fact, is no requirement that the seeds
themselves have to be capable of germinating. As we noted in
Headquarters Ruling (HRL) 086216 of March 27, 1990, concerning
another dried leguminous vegetable, "Seeds of a kind used for
sowing" (emphasis added) does not demand that the seeds
themselves be actually used to reproduce, or be placed in the
ground. The subheading only suggests their similarity to such
seeds. The brochure you submitted regarding automatic bean
growing factory equipment, notes that beans growing in the field
are subject to acidity and alkalinity elements. This would seem
to indicate that while your beans are not so used, they are of a
kind used for sewing. Additional U.S. Note 3 to Chapter 7,
HTSUSA, indicates that articles of a kind can be covered by this
chapter whether they can be used for food, sowing or planting.
Clearly then, the proper classification for the beans is in
heading 0713.
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We have also considered the manner in which the mung beans
were classified under the Tariff Schedules of the United States
Annotated (TSUSA) since your broker suggested that they were
classified differently thereunder. We first note that the
classification under the TSUSA does not govern classification
under the HTSUSA. This is particularly relevant in this case
since the provision for dried vegetables was separate from the
provision for seeds under the TSUSA. This is not the case under
the HTSUSA.
In regard to your claim of non-uniformity in the
classification of mung beans, we note that our National Import
Specialist (NIS), for this commodity, has recently advised the
field import specialists that dried leguminous vegetables are to
be considered seeds of a kind used for sowing. We anticipate
that such instruction should help eliminate any non-uniformity
problems.
HOLDING:
The dried mung beans imported from Australia or Thailand are
properly classifiable under subheading 0713.31.10, HTSUSA, and
are dutiable at a general rate of duty of 3.3 per kilogram.
New York Ruling Letter 854234 is found to be correct and is
hereby affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division