CLA-2 CO:R:C:F 955091 ASM
Mr. Richard J. Sullivan
President
Association of Food Industries, Inc.
5 Ravine Drive
P.O. Box 776
Matawan, NJ 07747
RE: Request for Reconsideration of HRL 954317 concerning the
tariff classification of hulled pumpkin seeds.
Dear Mr. Sullivan:
This letter is in response to your request for a
reconsideration of Headquarters Ruling Letter (HRL) 954317,
dated August 5, 1993, regarding the classification of hulled
pumpkin seeds.
FACTS:
On August 5, 1993, in response to your initial request for a
ruling as to the proper classification of hulled pumpkin seeds,
Customs issued HRL 954317, which held that hulled pumpkin seeds
are classifiable under the provision for other seeds, fruits and
spores, of a kind used for sowing, other vegetable seeds, in
subheading 1209.91.8080, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). This subheading, now renumbered to
1209.91.8055, is dutiable at a column one general rate of 3.3
cents per kg.
This office received your request for reconsideration of HRL
954317 on September 28, 1993. In this request, you assert that
the proper classification of hulled pumpkin seeds would be under
subheading 1212.99.0000 HTSUSA, as "Locust beans, seaweeds and
other algae, sugar beet and sugar cane, fresh or dried, whether
or not ground; fruit stones and kernels and other vegetable
products (including unroasted chicory roots of the variety
Cichorium intybus sativum) of a kind used primarily for human
consumption, not elsewhere specified or included: Other:
Other." Subheading 1212.99.0000 HTSUSA is duty free at the
column one general rate. - 2 -
ISSUE:
Whether the hulled pumpkin seeds should be classified in the
provision for other
seeds, fruits and spores, of a kind used for sowing, or the
provision for other vegetable products of a kind used primarily
for human consumption.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is made in
accordance with the General Rules of Interpretation (GRI's). As
stated in GRI 1, the classification is determined first in
accordance with the terms of the headings which must be read in
conjunction with the relative 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 in their appropriate
order. The Explan atory Notes to the Harmonized Commodity
Description and Coding System (EN's), facilitate classification
under the HTSUSA by offering guidance in understanding the scope
of the headings and GRI's.
The product in question, hulled pumpkin seeds, is a
vegetable product which can be used for human consumption. It is
important to note, however, that subheading 1212.99.0000 HTSUSA
provides for "...other vegetable products of a kind used
primarily for human consumption, not elsewhere specified or
included (emphasis supplied)." As such, pumpkin seeds cannot
be classified pursuant to subheading 1212.99.0000 HTSUSA because
they are specifically provided for under subheading 1209.91.8055
HTSUSA which covers other seeds, fruits and spores of a kind used
for sowing.
Although you have submitted statistics to demonstrate that
pumpkin seeds imported into the United States are used primarily
for human consumption and not for sowing, Note 3 to Chapter 12 of
the HTSUSA indicates that, "For the purposes of heading 1209,
...vegetable seeds,...are to be regarded as seeds of a kind used
for sowing (emphasis supplied)." Thus, regardless of the intended
use of the product, Legal Note 3 to Chapter 12, requires us to
consider these hulled pumpkin seeds as "seeds of a kind used for
sowing."
HOLDING:
The hulled pumpkin seeds are classified in subheading
1209.91.8055 HTSUSA, which provides for "Seeds, fruits and
spores, of a kind used for sowing: Other: Other: Pumpkin"
dutiable at the general column one rate of 3.3 cents/kg.
Accordingly, HRL 954317, dated August 5, 1993, is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division