CLA-2 CO:R:C:F 954317 JGH
TARIFF No.: 1209.91.8080
Mr. Richard J. Sullivan
Association of Food Industries, Inc.
5 Ravine Drive
P.O. Box 776
Matawan, New Jersey 07747
RE: Classification of Hulled Pumpkin Seeds
Dear Mr. Sullivan:
Your letter of May 28, 1993, concerns the classification of
pumpkin seeds under the Harmonized Tariff Schedules of the United
States (HTSUS).
FACTS:
It is your contention that hulled pumpkin seeds should be
classifiable under the heading 1207, the provision for other oil
seeds, and not in heading 1209, which provides for seeds, fruit
and spores, of a kind used for sowing. You maintain that pumpkin
seeds are oil seeds from which oil is extracted and consumed,
although you acknowledge that the use of the oil is a rather
minor use of the product.
In the alternative you suggest that pumpkin seeds, as a
snack food, could be classified under heading 1212 which covers
other vegetable products of a kind used primarily for human
consumption, not elsewhere specified or included.
ISSUE:
Whether pumpkin seeds are classifiable as oil seeds in
heading 1207, TSUS or seeds of a kind used for sowing in
subheading 1209.91.8080, HTSUS.
LAW & ANALYSIS:
The Explanatory Notes (ENs) for Heading 1201 to 1207 state
that the headings cover seeds and fruit of a kind used for the
extraction of edible or industrial oils and fats, whether or not
they are presented for that purpose, for sowing or for other - 2 -
purposes. These headings do not, however, include products of
heading 0801 or 0802, olives or certain seeds and fruits from
which oil may be extracted but which are primarily used for other
purposes.
As the ENs indicate, to be classifiable in heading 1207,
pumpkin seeds would have to be primarily used for the extraction
of oil. There is no indication that this is so with pumpkin
seeds; in fact, you note that the use of pumpkin seed oil "is a
rather minor use of the product." It is significant that the ENs
list 27 types of oil-bearing seeds provided for in heading
1207.99, HTSUS, but the pumpkin seed is not one of them.
Heading 1212 includes fruit stones and kernels and other
vegetable products of a kind used primarily for human
consumption, not elsewhere specified or included. Although
pumpkin seeds may be used as a snack food, they are not primarily
used for human consumption.
One reason you suggest for excluding pumpkin seeds from
heading 1209 is that the ENs state that heading 1209 does not
include fruit of chapter 8, and you feel that pumpkins might be
classified as a fruit. However, the ENs for heading 0709 - Other
Vegetables - fresh or Chilled - list pumpkins as being classified
under that heading.
The ENs for heading 1209 state that it covers all seeds,
fruit and spores of a kind used for sowing. It includes such
products even if they are no longer capable of germination.
However, it does not include products which, "although intended
for sowing, are classified elsewhere in the Nomenclature because
they are normally used other than for sowing." Thus, even though
pumpkin seeds may be used for other purposes, such as a snack
food, the evidence is that they are primarily used for sowing;
the fact that the seeds are hulled, and,thus, no longer suitable
for sowing, does not prevent classification in this heading, as
the ENs state that it includes the seeds even though they are
whole, broken, crushed, husked or shelled.
HOLDING:
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, HTSUS. The
rate of duty in the General Column is 3.3 cents per kg.
Sincerely,
John Durant, Director
Commercial Rulings Division