CLA-2 CO:R:C:F 951061 ALS
Mr. M. Shehirian
Shehirian Co.
14 Elinor Ave.
Scarboro, Ontario, Canada M1R 3H2
RE: Bulgur Wheat Product
Dear Mr. Shehirian:
This is in reference to your letter of January 16, 1992,
regarding the classification of your bulgur wheat product. You
supplied a sample of the product.
FACTS:
The product under consideration is a bulgur wheat product, a
processed whole wheat made from grains that have been parboiled,
dried and cracked. The product is eaten as a breakfast food or
as a side dish with meat or vegetables. A laboratory analysis of
the product showed a product in the form of small, brown, free-
flowing particles, 79.8 percent of which were capable of passing
through a screen with an aperture of 1.25 millimeters.
ISSUE:
What is the tariff classification of bulgur wheat?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is governed by the General Rules
of Interpretation (GRI's). GRI 1 provides that classification is
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to be determined in accordance with the terms and headings and
any relevant section and chapter notes. If GRI 1 fails to
classify the goods, and if the heading and legal notes do not
otherwise require, the remaining GRI's are applied, taken in
order.
In considering the proper classification of bulgur wheat
which is a human food product derived from wheat, a cereal grain,
we noted several possible chapters of the HTSUSA in which the
product might be classified, i.e., Chapters 10, 11, 19, HTSUSA.
In considering the various chapters we noted that the
product, which has been parboiled, dried and cracked, is excluded
from Chapter 10, HTSUSA, pursuant to Legal Note 1(b) thereof.
That note specifically provides that the chapter does not cover
grains which have been hulled or otherwise worked.
We next considered the possibility of classifying the
product in Chapter 11, HTSUSA, as a product of the milling
industry. Products of the milling of wheat may fall in such
chapter if they meet the criteria noted in Legal Notes 2 and 3(b)
regarding the ash content and particle size of the product, or if
they have not been "otherwise prepared". However, based on the
laboratory report which indicates that less than 95 percent of
the product passes through a woven metal wire cloth sieve with an
aperture of 1.25mm and the processing operations (parboiling),
classification in Chapter 11, HTSUSA, is not appropriate.
Accordingly, we have concluded that the product should be
classified in Chapter 19, HTSUSA. We examined Heading 1904,
HTSUSA, which provides, in pertinent part, for "[p]repared foods
obtained by the swelling or roasting of cereals or cereal
products (for example, corn flakes)." Explanatory Note (EN)
19.04 to the Harmonized System, which represents the view of the
international classification experts, indicates that "[t]his
group covers a wide range of food preparations made form cereal
grains...which have been made crisp by swelling or roasting."
(Emphasis added.) The described processes, in other words, must
impart specific properties to the food preparation.
In regard to the product under consideration, while some
expansion of the wheat grains may occur as a result of the
addition of water and heat, the resulting good product has not
been "made crisp" by this operation. Also, there is no
indication that wheat grains have been roasted to produce a food
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who crispness is, or at any point will be, a significant feature.
Thus, there has not be a change in the basic structure of the
grain which would be necessary for the classification of the
product in subheading 1904.10.00, HTSUSA.
We next considered subheading 1904.90.00, HTSUSA, which
provides for cereals in grain form, pre-cooked or otherwise
prepared, which, in accordance with the EN's may also be in
broken grain form. The Bulgur wheat in this case has been
partially pre-cooked, dried, and the grains broken into small
particles. Thus, we believe that the instant product is covered
by the aforementioned subheading.
HOLDING:
Bulgur wheat which has been parboiled, dried and cracked is
classifiable in subheading 1904.90.00, HTSUSA, and is subject to
a general rate of duty of 17.5 per cent ad valorem
Bulgur wheat, the product of Canada, is, in accordance with
General Note 3(c)(vii)(B), HTSUSA, eligible for a reduced rate of
duty, upon compliance with the provisions of the United States -
Canada Free Trade Agreement and section 10.301 et seq., Customs
Regulations (19 CFR 10.301 et seq.).
Sincerely,
John Durant, Director
Commercial Rulings Division