CLA-2 CO:R:C:F 089347 ALS
District Director of Customs
P.O. Box 610
112 West Stutsman
Pembina, North Dakota 58271
RE: Request for Further Review of Protest 3401-91-100014, dated
April 12, 1991, Concerning Oil Bearing Seeds Entered as
Mustard Seeds
Dear Mr. Hagerty:
This ruling is on a protest that was filed against your
decision of March 1, 1991, in the liquidation of Consumption Entry
200-05633787.
FACTS:
The article under consideration is an oil bearing seed. An
initial laboratory analysis of the seed concluded that it was
rapeseed. A subsequent laboratory analysis which involved the
observations of the physical and chemical characteristics of the
article has concluded that the article is mustard seed.
ISSUE:
What is the classification of the oil bearing seed under
consideration?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI's) taken in order.
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GRI 1 provides that the classification is determined first in
accordance with the terms of the headings and any relative 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.
The article under consideration was held to be rapeseed based
on the size and color of the seed. A Customs laboratory report
noted that the oil bearing seed was the size and color of rapeseed.
The protestant claimed that the article was mustard seed that it
does not import rapeseed. The protestant noted that there were two
major characteristics which distinguish mustard seed and rapeseed.
It noted that (1) the reticulations on the hull of the mustard seed
are quite pronounced, appearing as a "net" on the surface of the
hull; the reticulations on rapeseed are much less well defined and
(2) a very distinct longitudinal crease with a ridge along the
center appears on most seeds of rapeseed while a much fainter and
flat crease appears on the mustard seed when such crease exists at
all. The protestant submitted copies of Customs and broker
documents in support of its claim as well as product identification
and grading standard documents from the Canadian Grain Commission.
The Customs laboratory has reanalyzed the article under
consideration and found that it is mustard seed.
HOLDING:
The oil bearing seeds, which are mustard seeds, are properly
classifiable under subheading 1207.50.0000, HTSUSA, and are subject
to a free general rate of duty.
Since reclassification of the merchandise as indicated above
will result in a same rate of duty as claimed you are instructed
to allow the protest in full. A copy of this ruling should be
attached to the Form 19 Notice of Action furnished the protestant.
Sincerely,
John Durant, Director
Commercial Rulings Division