CLA-2 RR:CTF:TCM 967691 KSH
Mr. Ronen Malken
13757 Carmody Drive
Eden Prairie, MN 55347
RE: Modification of New York Ruling Letter (NY) F82910, dated February 11, 2000; Classification of Mediterranean Mix.
Dear Mr. Malken:
This letter is to inform you that the Bureau of Customs and Border Protection (CBP) has reconsidered New York Ruling Letter (NY) F82910, issued to you on February 11, 2000, concerning the classification, in part, under the Harmonized Tariff Schedule of the United States (HTSUS) of “Mediterranean Mix.” The snack mix was classified in heading 2008, HTSUS, which provides for: “fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included." We have reviewed that ruling and found it to be in error as it pertains to the classification of the Mediterranean Mix. Therefore, this ruling modifies NY F82910.
Pursuant to section 625(c), Tariff Act of 1930, (19 U.S.C. 1625(c)), as
amended by section 623 of Title VI (Customs Modernization) of the North
American Free Trade Agreement Implementation Act, Pub. L. 103–182, 107
Stat. 2057, 2186 (1993), notice of the proposed modification of NY F82910 was published in the Customs Bulletin, Vol. 40, No. 22, on May 24, 2006. No comments were received in response to the notice. However, upon further review of the proposed ruling, CBP has determined that it was premature to consider a GRI 3(c) analysis due to the lack of information regarding the complete percentage of the mixture and each of the ingredients method of preparation. If this information is known, classification may be appropriate under GRI 3(b).
FACTS:
The ingredients are 25 percent peanuts, 16.5 percent sunflower seeds, and 7 percent raisins. The product is a snack mixture containing peanuts, peanuts coated with a hard, thin shell, and sunflower seeds that are coated with a hard, cracker-like shell. The product is also said to contain raisins. We note that the totals given in NY F82910, do not account for the remaining 48.5% of the mixture.
ISSUE:
Whether the Mediterranean Mix is classified in heading 2008, HTSUS, as: “Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included” or as a mixture in accordance with GRI 3(b) in the heading of the article which provides the essential character.
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied.
The Harmonized Commodity Description and Coding System Explanatory Notes (EN), constitute the official interpretation at the international level. While neither legally binding nor dispositive, the EN provide a commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of the headings. It is Customs and Border Protections’ (CBP) practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUSA. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
Heading 2008, HTSUS, provides for: “Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included.”
The EN’s to heading 2008 provide in relevant part, “This heading covers fruit, nuts and other edible parts of plants, whether whole, in pieces or crushed, including mixtures thereof, prepared or preserved otherwise than by any of the processes specified in the other Chapters or in the preceding headings of this Chapter.” (Emphasis added).
At the subheading level, each of the components must be prepared or
preserved in accordance with the terms of the heading to 2008, HTSUS. The
Mediterranean Mix consists of a mixture of peanuts, coated peanuts, coated
sunflower seeds and raisins. The raisins have not been prepared or preserved.
As such, the raisins do not meet the terms of heading 2008, HTSUS.
Furthermore, as noted in HQ 089858, dated October 1, 1991, the
commodities, although mixed together in the article under consideration, maintain
their original identity. Each commodity remains complete and recognizable and
is not subordinated into a new product merely by the act of mixing with the other.
As such, the Mediterranean Mix cannot be classified in accordance with GRI 1.
Because classification in a single heading cannot be determined by
applying GRI 1, we must apply the other GRI's. GRI 2(b) states that if a product
is a mixture or combination of materials or substances that are, prima facie,
classifiable in two or more headings, then GRI 3 applies. GRI 3(b) provides that
composite goods consisting of different materials or made up of different
components, shall be classified as if they consisted of the material or component
which gives them their essential character. The article is a mixture made up of 25 percent peanuts, 16.5
percent sunflower seeds, and 7 percent raisins. As we previously noted, we have no account for the remaining 48.5% of the mixture. The component that imparts the essential character to this article determines its classification. EN VIII to GRI 3(b), page 4, states that the factors will vary as
between different kinds of goods to determine the essential character of an
article. It may, for example, be determined by the nature of the material or
component, its bulk, quantity, weight or value, or by the role of a constituent
material in relation to the use of the goods.
HOLDING:
Due to the lack of information regarding the complete percentage of the mixture and each of the ingredients method of preparation, the precise classification cannot be given. Once the importer submits a new request with the required information, the correct classification can be given.
EFFECT ON OTHER RULINGS:
NY F82910 is hereby modified. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial Trade Facilitation Division