CLA-2 CO:R:C:G 083282 RFC
Mr. Serge Brault
Lyo-San Inc.
500 Blvd. de l'Aeroparc C.P. 598
Lachute, Quebec, Canada
J8H 4G4
RE: Ginger-powder-filled gelatin capsules
Dear Mr. Brault:
This ruling letter is in response to your request of
September 2, 1988, on behalf of Lyo-San, Inc., concerning
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), for ginger-powder-filled gelatin
capsules. Samples of the goods were submitted for examination.
FACTS:
The submitted samples consist of what has been described by
the inquirer as gelatin capsules each containing 250 milligrams
of freeze-dried ginger powder.
ISSUE:
Whether ginger-power-filled gelatin capsules are classified
as "ground ginger" under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's). GRI 1 states, in
part, that classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
Moreover, GRI 3(a) states, in part, that when, for any reason,
goods are, prima facie, classifiable under two or more headings,
the heading which provides the most specific description shall be
preferred to a heading which provides a more general description.
In the instant case, the goods in question consist of, for
all intents and purposes, ground ginger (as the gelatin capsules
-2-
are merely packaging material). The most specific description,
then, of the goods is "ground ginger."
HOLDING:
The above-described goods are classified under subheading
0910.10.4000, HTSUSA, which provides for ginger: ground.
Additional duties are provided by subheading 9903.01.12 for this
product for entries made through December 31, 1992.
No country of origin for the above-described goods was
indicated in the above-mentioned letter of request. Most
merchandise, however, is dutiable under the most-favored-nation
rates in the General column under column 1 of the tariff
schedule. In the instant case, under column 1, the above-
described goods would be dutiable at the rate of 2.2 cents per
kilogram, plus 1.7 cents per kilogram under subheading
9903.10.12, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Divsion