CLA-2 CO:R:C:F 955571 K
TARIFF No.: 1211.90.40
Robert J. Leo, Esq.
Adduci, Mastriani, Schaumberg & Schill
Attorneys at Law
330 Madison Avenue
39th Floor
New York, New York 10017
RE: Reconsideration of Headquarters Ruling Letter (HRL) 953603;
Internal Advice 15/93; Mint Leaves
Dear Sir:
In your letter dated December 14, 1993, you asked us to
reconsider HRL 953603, dated September 16, 1993. For purposes of
this decision, we are incorporating by reference HRL 953603 as part
of our response to you request. Our position follows.
FACTS:
Based upon the sample submitted for HRL 953603, the merchandise
was described under the caption "Law and Analysis" as mint leaves
that "have been reduced to a very small and uniform size at
importation; a size suitable for use in tea bags." The ruling
further states "from the appearance of the sample, it is obvious
that the processing prior to importation was done to advance the
article toward completed state; a processing which was something
more than that appropriate for packing or preservation."
On behalf of your client, you claimed that the mint leaves were
classified as mint leaves, crude or not manufactured, in subheading
1211.90.20, Harmonized Tariff Schedule of the United States
(HTSUS), free of duty and you cited S.B. Penick & Co. v. United
States, 272 F. Supp. 316, C.D. 3105 (1967) to support your
position. However, in interpreting the court case, we concluded
that the product, as represented by the sample, was advanced beyond
the crude or not manufactured stage and held that "peppermint
-2-
leaves cut to a uniform size suitable for putting up in tea bags
are processed to an advanced stage and, thus, classifiable under
the provision for other mint leaves in subheading 1211.90.40,
HTSUS" with duty at the general rate of 7.5 percent ad valorem (See
also 9903.10.16, HTSUS, effective through December 31, 1994.)
In your letter requesting reconsideration you questioned the
description of the product in HRL 953603, which stated that the
leaves were "ground to a very small and uniform size." You
indicated that the leaves are not ground and that they are cut to
a small size by the supplier primarily to avoid damage to the
leaves from storage and shipping. You submitted letters.from trade
sources to support your position that the leaves are considered as
crude or not manufactured. However, none of the sources cover the
product as represented by the sample submitted for HRL 953603.
An opportunity was extended for the submission of a further
sample of the product in its condition as imported. A meeting was
also held at Headquarters on June 3, 1994. However, no further
samples were submitted. Accordingly, our decision in this request
for reconsideration is based upon the sample submitted for HRL
953603.
We referred a portion of the sample to a Customs laboratory for
an analysis. A laboratory report dated June 24, 1994, states as
follows;
The sample, a dry, green vegetable substance, has the
characteristics of peppermint leaves. Forty-five (45) percent
of the sample passes through a sieve with an aperture of 500
micrometers. We are unable to detect the presence of other
vegetable substances in the sample.
Further, three commercial samples of peppermint leaves packed in
"tea bags" found in grocery stores were tested for mesh analysis
and it was found that the sample has a more uniform size than the
tested commercial samples.
ISSUE:
The issue is whether the peppermint leaves as described above
have been processed beyond the crude or not manufacture stage.
LAW AND ANALYSIS:
The law and analysis was discussed in HRL 953603, and, as noted
above, that ruling is incorporated in full as part of this
reconsideration decision.
No new additional information has been submitted to change the
facts as described in HRL 953603. Rather, our reconsideration of
-3-
this matter further solidifies our position as stated in HRL
953603.
HOLDING:
Our holding in HRL 953603, dated September 16, 1993, which held
that peppermint leaves cut to a uniform size suitable for putting
up in tea bags are processed to an advanced stage and, thus
classifiable under the provision for other mint leaves in
subheading 1211.90.40, HTSUS, is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division