CLA-2 RR:CR:GC 962583ptl
Mr. Helmut Wagner
Embassy of Austria
1350 Connecticut Avenue, N.W.
Suite 501
Washington, DC 20036
RE: Styrian pumpkin seeds, NY 895361, Modification of NY D85088.
Dear Mr. Wagner:
This is in reference to New York Ruling Letter (NY) D85088 issued to you on January 6, 1999, on behalf of Helco, Limited, of Mount Vernon, VA. In that ruling, five of the seven varieties of Styrian pumpkin seeds Helco planned to import were classified under the Harmonized Tariff Schedule of the United States (HTSUS). Additional information needed to classify the remaining two varieties was requested.
We have reviewed NY D85088 and determined that an error was made in the classification of the products identified as “lightly roasted” and “lightly roasted and salted” pumpkin seeds. This ruling modifies NY D85088 insofar as those articles are concerned.
FACTS:
The seven varieties of Styrian pumpkin seeds were identified as follows:
Natural (only dehydrated to reduce water weight and retard spoilage)
Lightly Roasted - uncoated
Lightly Roasted and Salted
Milk Chocolate Coated
White Chocolate Coated
Orange Chocolate Coated
Cinnamon Candy Coated
These seeds are unique in that the pumpkins which produce them are only grown in a certain region of Austria. Additionally, the seeds are said to be distinctive because, as they develop, they do not form the hard shells commonly found on other varieties of pumpkin. Each of these seed varieties to be imported will be packed in small plastic bags and offered for retail sale for human consumption as imported.
The letter dated November 25, 1998, from Helco which you enclosed with your request, contains some HTSUS subheadings as suggested classifications for the products. The first mentioned is subheading 1207.99.90, HTSUS. This subheading provides for: Other oil seeds and oleaginous fruits, whether or not broken: other; other. The other possible classification suggested is subheading 1806.31.0049, HTSUS. That subheading provides for: Chocolate and other food preparations containing cocoa, other, in blocks, slabs or bars: filled. confectionery: ... other.
When NY D85088 was issued, the pumpkin seeds identified as “Natural,” “Lightly Roasted,” and “Lightly Roasted and Salted” were classified in subheading 1209.91.8055, HTSUS, which provides for seeds, fruits and spores, of a kind used for sowing, other, vegetable seeds, other, pumpkin. Also, the pumpkin seeds identified as “Milk Chocolate Coated” and “Orange Chocolate Coated” were classified in subheading 1806.90.9019, HTSUS, which provides for chocolate and other food preparations containing cocoa ... other ... other ... other ... confectionary ... other.
NY D85088 did not provide classification of the pumpkin seeds identified as “White Chocolate Coated” of “Cinnamon Candy Coated”. Additional information needed to classify those articles was requested.
We have reviewed NY D85088 and have determined that an error was made in the classification of the “Lightly Roasted,” and “Lightly Roasted and Salted” pumpkin seeds. Classification of the remaining varieties was correct. This ruling corrects the error by modifying NY D85088 insofar as it relates to “Lightly Roasted,” and “Lightly Roasted and Salted” pumpkin seeds.
ISSUE:
What is the classification of lightly roasted and lightly roasted and salted pumpkin seeds?
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that virtually all 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 goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in order.
The headings under consideration are as follows:
1207 Other oil seeds and oleaginous fruits, whether or
not broken:
* * *
1207.99.00 Other.
* * *
1207.99.0090 Other
1209 Seeds, fruits and spores, of a kind used for sowing:
* * *
Other:
1209.91 Vegetable seeds:
* * *
1209.91.80 Other
* * *
1209.91.8055 Pumpkin.
2008 Fruit, nuts and other edible parts of plants,
otherwise prepared or preserved, whether or not
containing added sugar or other sweetening matter
or spirit, not elsewhere specified or included:
Nuts, peanuts (ground nuts) and other seeds,
whether or not mixed together:
* * *
2008.19.90 Other.
* * *
2008.19.9090 Other.
In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes (ENs), although not dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The General Note to the EN for Chapter 12 states that “The seeds and fruits covered by the headings [of this Chapter] may be whole, broken, crushed, husked or shelled. They may also have undergone moderate heat treatment designed mainly to ensure better preservation ... . However, such treatment is permitted only if it does not alter the character of the seeds and fruits as natural products and does not make them suitable for a specific use rather than for general use.”
The roasting and roasting and salting that the pumpkin seeds have undergone constitutes further processing which, pursuant to the language of the EN, makes them ineligible for classification in chapter 12.
The EN to Chapter 2008 specifies that:
This heading covers fruit, nuts and other edible parts of plants, whether whole, in pieces or crushed, including mixtures thereof, prepared or preserved otherwise than by any of the processes specified in other Chapters or in the preceding headings of this Chapter.
It includes, inter alia_:
(1) Almonds, ground nuts, areca (or betel) nuts and other nuts, dry roasted, oil roasted or fat roasted, whether or not containing or coated with vegetable oil, salt, flavours, spices or other additives.
The roasted and the roasted and salted pumpkin seeds are properly described by this heading. In NY 895361, issued March 11, 1994, Customs classified sunflower seeds, watermelon seeds and pumpkin seeds which had been roasted and packaged for sale in retail stores in subheading 2008.19.9090, HTSUS.
HOLDING:
NY D85088, issued January 6, 1999, is modified to reclassify the lightly roasted and lightly roasted and salted pumpkin seeds in subheading 2008.19.9090, HTSUS, which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: nuts, peanuts (ground nuts) and other seeds, whether or not mixed together: other, other. The classifications of the other varieties of pumpkin seeds in NY D85088 are unchanged by this ruling.
Sincerely,
John Durant, Director
Commercial Rulings Division