CLA-2 CO:R:C:F 952280 ALS
TARIFF NO: 2008.99.65 9903.10.32
Ms. Nadege Koffy
1024 N. Utah Street
Suite 815
Arlington, VA 22201
RE: Attieke (Cassava Semolina)
Dear Ms. Koffy:
This is in further reference to your correspondence dated
August 4, 1992, concerning the subject article which is a product
of Cote d'Ivoire.
FACTS:
The product is a tan-colored, granular material with an
irregular shape and non-uniform particle size. It is prepared from
the tuberous roots of the cassava (manioc) plant by peeling and
grinding the roots, pressing the resulting paste to remove the
starch, steaming the dry paste for two hours or more to form small
grains, and then drying these grains in an oven for 30 minutes to
one hour. The dry granular material is packed in plastic bags
containing one kilogram, and sold at retail for use as a side dish,
similar to rice, to accompany meats, fish, and the like.
ISSUE:
What is the classification of attieke or cassava semolina
prepared as described above?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
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the General Rules of Interpretation (GRI's) taken in order.
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.
In considering the proper classification of the instant
product we noted that Cassava, and products derived from this
plant, are provided for in several areas of the tariff. When fresh
or dried, not in the form of flour or meal, cassava falls in
subheading 0714.10, HTSUSA. The flour or meal (as distinguished
from the extracted starch) of this plant part is provided for in
subheading 1106.10, HTSUSA, while the extracted starch is provided
for in subheading 1108.14, HTSUSA. Tapioca, a product prepared
from cassava starch, falls in subheading 1903.00, HTSUSA. Cassava,
otherwise prepared or preserved, for human consumption, is
classified in subheading 2008.99, HTSUSA.
Although dry, the instant product is not the dried cassava
provided for in heading 0714. The Explanatory Notes (EN) to the
Harmonized System which represent the expert opinion of the
classification experts at the international level, specifically
exclude products which have been otherwise prepared from that
heading. The pressing of the roots to remove the liquid and
starch, and steaming and oven-drying them, exceed the relatively
simple procedure permitted by the chapter of the tariff including
the above heading. Since, as noted in EN's relative to heading
1106, flour and meal products are "obtained by the simple grinding
or grating of the...dried roots of the manioc..." the instant
product would not be considered as cassava flour or meal although
the product is in granular form. Also, since the product's
particle size, as confirmed by Customs laboratory analysis, exceeds
the standards for "meal" in legal note 3(b) of chapter 11, HTSUSA,
classification in heading 1106 is precluded. In addition, the
instant product is neither starch, heading 1108, nor tapioca
prepared from starch, heading 1903, the roots having been pressed
to remove the starch containing liquid.
Since attieke, cassava semolina, is produced from the solid
material remaining after the removal of the starch-containing
liquid, consideration was also given to heading 2303, which
provides for residues of starch manufacture. This heading provides
for residues, "largely...fibrous...substances usually presented in
the form of pellets or meal but occasionally as cake. They are
used for animal fodder or as fertilisers..." (EN 23.03). The
instant product is for human consumption. It is not
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a residue or in any way similar to the other products noted in
heading 2303.
In view of the above, we believe that the subject attieke or
cassava semolina should be classified as an other edible part of
a plant, otherwise prepared or preserved, as provided for in
heading 2008.
In considering the subheadings under heading 2008, we noted
that there is a provision for "yucca". Since the common name for
the edible part of the cassava or manioc plant is "yuca" and since
the term "yucca" refers to an ornamental flowering shrub which is
not normally consumed as food, we have concluded that the provision
in heading 2008 was meant to refer to the cassava or manioc plant,
yuca, and that the instant product is appropriately classified
thereunder. We also note that the term "yucca" is in other parts
of the HTSUSA and otherwise used to refer to cassava.
HOLDING:
Dry granular material which is prepared from the tuberous
roots of the cassava (manioc) plant by peeling and grinding the
roots, pressing the resulting paste to remove the starch, steaming
the dry paste for two hours to form grains, and then drying these
grains in an oven for 30 minutes to one hour, is classifiable in
subheading 2008.99.6500, HTSUSA, under the provision for yucca.
Attieke or cassava semolina so classified is subject to a general
rate of duty of 17.5 percent ad valorem. Products so classifiable
are presently subject to a reduced rate of duty of 13.1 percent ad
valorem if imported and entered by December 31, 1992, pursuant to
subheading 9903.10.32, HTSUSA.
Such products, if the product of Cote d'Ivoire, which meet
the requirements of General Note 3(a)(ii) of the Harmonized Tariff
Schedule, regarding the Generalized System of Preferences (GSP),
are eligible for a free special rate of duty upon compliance with
the provisions of section 10.171 et seq., Customs Regulations (19
CFR 10.171 et seq.).
Sincerely,
John Durant, Director,
Commercial Rulings Division