NY 874783
JUNE 11,1992
CLA-2-20:S:N:N1:231 874783
Ms.I. Lawler
Cargo Trader Canada Ltd.
P.O. Box 113
Genaire Building
Lester B. Pearson Int'l Airport
Toronto A.M.F. Ontario L5P 1A2
RE: The tariff classification of Iranian pistachio nuts
processed in Canada.
Dear Ms. Lawler:
In your letter dated May 21, !992 you requested a tariff
classification ruling.
The merchandise in question, Iranian pistachio nuts, are
processed and packaged in Canada. The processing in Canada
includes drying, roasting, salting, retail packaging and
labeling.
The applicable subheading for the pistachio nuts will be
2008.19.3020, 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, including
mixtures: pignolia and pistachios. The rate of duty will be 2.2
cents per kilo.
In Treasury Decision 85-158, Customs ruled that roasting,
salting or blending (or any combination of these processes) of
pistachio nuts does not constitute a substantial transformation
of the raw pistachios into a new or different article of
commerce.
Accordingly, containers of pistachio nuts which have either
been roasted, salted or blended (or any combination of the three
processes) must be indicate the country of origin of the raw
products in accordance with part 134 of the Customs Regulations.
In addition, Executive Order No. 12613 states that goods of
Iranian origin shall be detained by US Customs unless the
importer presents a license issued by the Office of Foreign
Assets Control (OFAC) for the goods in question. If the importer
cannot obtain a license from OFAC within sixty days from the date
of importation, the detained goods will be seized and forfeiture
proceedings initiated.
Inquires concerning this matter should be directed to:
Office of Foreign Assets Control
Department of the Treasury
Washington, D.C. 20220
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