CLA-2 CO:R:C:F 950845 LPF

Brother Christian LeBlanc
Gethsemani Farms, Inc.
3642 Monks Road
Trappist, KY 40051-9102

RE: Modification of NYRL 869449; Raisin, Almond and Walnut Mixes in Wooden Bowls; Heading 4419; Tableware and Kitchenware of Wood; Golden Raisins Treated with Sulfur Dioxide; Heading 0813; Dried Fruit, Mixtures of Nuts or Dried Fruits; GRI 5, Not Containers; GRI 3(b), Not Composite Good or Set.

Dear Brother Christian:

This is in response to your letter of October 2, 1991, submitted on behalf of Gethsemani Farms. Your inquiry regards the proper classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of two raisin and nut mixes, in wooden bowls, imported from Chile. Customs received a sample of "product two" with your request for a binding ruling.

In New York Ruling Letter (NYRL) 869449 issued December 1, 1991, "product one," was classified in subheading 0813.50.0060, HTSUSA, as "Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter: Mixtures of nuts or dried fruits of this chapter, Other." Subsequently, we have reviewed that ruling and have found it to be partially in error. The correct classification of both products is as follows.

FACTS:

Product one includes a bowl made of Chilean wood about 15 cm. in diameter filled with a mix of Chilean dark raisins (about 127 grams), almonds (about 84 grams) and walnuts (about 55 grams).

Product two includes a bowl made of Chilean wood about 15 cm. in diameter (about 123 grams) filled with a mix of Chilean dark raisins (about 77 grams), almonds (about 105 grams) and golden raisins (about 96 grams). The Customs Laboratory provided this weight breakdown.

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The golden raisins are treated with sulfur dioxide. The dark raisins and nuts have not been prepared other than by drying. Both articles are packed and sealed in a "Cryovac" bag, with a nitrogen modified atmosphere, to prevent the plastic from clinging to the food.

In your facsimile, dated April 13, 1992 you state that the approximate value of the bowl is $3.25 and the mix of raisins and nuts is $2.28. You explained by telephonic conversation on April 15, 1992 that this cost breakdown applies for both products and that the same cost ratio pertains to similar, but smaller-sized products consisting of the same items.

ISSUE:

Whether the raisin and nut mixes are classifiable in heading 0813 as dried fruit; mixtures of nuts or dried fruits of this chapter, or in heading 4419 as tableware and kitchenware of wood.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) taken in their appropriate order provide a framework for classification of merchandise under the HTSUSA. The majority of imported goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the good cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may then be applied. The Explanatory Notes (EN's) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's.

Product One: Dark Raisins, Almonds and Walnuts

Product one consists of several components which are classifiable as follows: the raisin and nut mix in heading 0813 as dried fruit; mixtures of nuts or dried fruits of this chapter and the wooden bowl in heading 4419 as tableware and kitchenware of wood. Since the HTSUSA provides for these components in separate headings, classification is determined by applying GRI 3(a) which explains, in pertinent part, that goods which are classifiable under two or more headings are classified under the heading which provides the most specific description of the good. However, all such headings are regarded as equally specific when each refers to part only of the items in either a composite good or set put up for retail sale.

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EN IX to GRI 3(b) explains, in pertinent part, that composite goods include not only those in which the components are attached to each other to form a practically inseparable whole, but also those with separable components which are adapted to each other and are mutually complementary insofar that together they form a whole which would not normally be offered for sale in separate parts. Since the fruit, nuts and wooden bowl, together, do not form a practically inseparable whole, and, although forming a whole, the subject food and bowl would normally be sold separately, the product does not appear to fit the description of a composite good.

In accordance with EN X to GRI 3(b), the product does not qualify as a set. Although it meets criteria (a) since at least two of the items are classifiable in different headings and (c) since the product is ready for direct sale without repacking, it fails criterion (b) since it does not consist of items put up together to meet a particular need or carry out a specific activity. While the raisins and nuts are food and are to be consumed, the wooden bowl relates to the serving of food. The product fails as a set and composite good. Thus, we return to GRI 1 to classify each item separately in its own appropriate heading, unless the bowl is considered a container or packing material for the food products.

We turn to GRI 5, to determine whether the wooden bowl is classifiable with the raisins and nuts. The bowl is not a container "specially shaped or fitted to contain," specifically, the raisins and nuts nor is it a kind of container normally sold with such food products. See GRI 5(a). Additionally, the bowl is not a packing material or container normally used for packing these food products. In fact, it is clearly suitable for repetitive use. See GRI 5(b). The wooden bowl is of durable material and its value is significantly greater than the value of the raisins and nuts. Thus, it is not a container or packing material covered by GRI 5. See Headquarters Ruling Letters (HRL's) 734190, issued November 18, 1991; 733274, issued June 19, 1990; and 085766, issued February 1, 1990. The wooden bowl, raisins and nuts are not classified together, but, rather, are classified in their own appropriate headings.

Product Two: Dark Raisins, Golden Raisins and Almonds

Product two consists of several components including dark raisins, golden raisins, almonds and a wooden bowl. The dark raisin and almond mix is classifiable in heading 0813 as dried fruit; mixtures of nuts or dried fruits of this chapter, and the wooden bowl is classifiable in heading 4419 as tableware and kitchenware of wood.

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Recently, however, the question has been raised whether fruits treated with sulfur dioxide, such as the golden raisins, are products prepared or preserved beyond the limits of the fruits and nuts classifiable in Chapter 8, HTSUSA. For instance, the EN's to 0813 provide that the heading includes, inter alia, dried fruits which are prepared either by direct drying in the sun or by industrial processes (e.g., tunnel-drying). It is Customs position that, similar to the apricots of HRL 950921, issued January 13, 1992, it is the customary practice in the United States to treat golden raisins with sulfur during the drying process in order to retard spoilage and preserve color. Thus, the additional treatment of sulfur dioxide to the golden raisins is of a minor nature and does not take them out of their Chapter 8 provisions. This is corroborated by Chapter Note 3, included in the EN's to Chapter 8, which states:

Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes: (a) For additional preservation or stabilisation (e.g., by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate), (b) To improve or maintain their appearance (e.g., by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts.

Although the golden raisins, individually, are classifiable in their own appropriate heading, 0806, when mixed with other fruits and nuts of Chapter 8, they are classifiable in heading 0813.

Applying the analysis employed above for product one, the items which comprise product two are also classified separately in their own appropriate headings.

HOLDING:

The raisins and nuts of both products are classifiable in subheading 0813.50.0060 as "Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter: Mixtures of nuts or dried fruits of this chapter, Other." The general column one rate of duty is 17.5 percent ad valorem.

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The wooden bowls of both products are classifiable in subheading 4419.00.80 as "Tableware and kitchenware, of wood: Other." The general column one rate of duty is 5.1 percent ad valorem. However, an article in this subheading is eligible for duty free treatment under the Generalized System of Preferences (GSP) provided it meets the requirements of General Note 3(c)(ii), HTSUSA.

NYRL 869449 is modified accordingly.

Sincerely,

John Durant, Director
Commercial Rulings Division