CLA-2-20:S:N:N7:228 811504
Mr. Sammy Leung
Charles Happel, Inc.
17 Battery Place, Suite 1230
New York, N.Y. 10004
RE: The tariff classification of sesame seed paste from Taiwan.
Dear Mr. Leung:
In your letters dated May 10, 1995 and June 13, 1995 you
requested a tariff classification ruling.
A sample of sesame seed paste and an ingredient breakdown
was submitted with your first letter. A description of the
manufacturing process accompanied your June letter. Examination
of the sample revealed the product to be a brown-colored,
granular paste. The stated ingredients are sesame seeds (85%)
and sesame seed oil (15%). It is produced by roasting and
grinding sesame seeds into a paste. To soften the paste, sesame
seed oil is added. The product is then put up for retail sale in
glass jars containing eight ounces, net weight. Sesame seed
paste is used as an ingredient in human foods.
The applicable subheading for the sesame seed paste will be
2008.19.9090, Harmonized Tariff Schedule of the United States
(HTS), 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: nuts, peanuts (ground-nuts) and
other seeds,whether or not mixed together...other...other. The
rate of duty will be 26.3 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport