CLA-2-12:OT:RR:NC:2:228
Ms. Lea Ford
John S. Connor, Inc.
799 Cromwell Park Drive
Glen Burnie, MD 21061
RE: The tariff classification of food products from Ireland
Dear Ms. Ford:
In your letters dated March 23, 2010, on behalf of Linwoods, Armaugh, Northern Ireland, you requested a tariff classification ruling.
Ingredients breakdowns accompanied your letters. Eight samples and a description of the manufacturing process were received by this office on April 28, 2010. The samples were forwarded to the U.S. Customs and Border Protection laboratory for analysis. The articles are granular products composed of seeds, nuts, fruits, and other plant parts, added (at a suggested dosage of 4 tablespoons) as a nutritional supplement to hot or cold cereals, yogurt, soups, salads, smoothies, and other foods. The products are packed for retail sale in sealed foil pouches containing from 225 to 425 grams, net weight. Linwoods brand Ground Organic Flaxseed and Shelled Organic Hemp are composed of 100 percent flax seed or 100 percent hemp seed, respectively. Linwoods Ground Flaxseed, Cocoa, Strawberries, & Blueberries contains 86 percent flaxseed, 10 percent cocoa, and 4 percent dried strawberries and blueberries. Ground Organic Sunflower & Pumpkin Seeds is a 50/50 blend of sunflower and pumpkin seeds. Ground Organic Flaxseed, Sunflower & Pumpkin Seeds contains 50 percent flaxseed, 25 percent sunflower, and 25 percent pumpkin seeds. Ground Flaxseed & Goji Berries contains 83.5 percent flaxseed, 15 percent goji berries (Lycium barbarum), and 1.5 percent cornstarch. Ground Flaxseed, Almonds, Brazil Nuts, Walnuts and Q10 contains 70 percent flaxseed, 10 percent, each, of almonds, Brazil nuts and walnuts, and less than one percent co-enzyme Q-10. Ground Flax, Sunflower, Pumpkin & Sesame Seeds, & Goji Berries contains 43.5 percent flaxseed, 15 percent sunflower seeds, 15 percent pumpkin seeds, 12.5 percent sesame seeds, 12.5 percent goji berries, and 1.5 percent cornstarch.
The ingredients may be sourced from a number of countries. In Ireland, the seeds and nuts are scanned to remove unwanted material (e.g., leaves, stalks, stones, etc.) and conveyed to a steam sterilizer, where they are flash sterilized, hot air dried, and cooled. The ingredients are then blended according to the prescribed formula, and cold milled. The milled product is mixed to achieve the desired consistency, fortified, where indicated, and filled into pouches infused with nitrogen to bring the oxygen level below 7 percent, ensuring a 12-month shelf life.
The applicable subheading for the Linwoods Ground Organic Flaxseed will be 1204.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for flaxseed (linseed), whether or not broken…other. The rate of duty will be 0.39 cents per kilogram.
The applicable subheading for the Linwoods Shelled Organic Hemp will be 1207.99.0220, HTSUS, which provides for other oil seeds and oleaginous fruits, whether or not broken… other…other...hemp seed. The rate of duty will be free.
The applicable subheading for the Linwoods Ground Flaxseed, Cocoa, Strawberries, & Blueberries will be 1806.90.9090, HTSUS, which provides for chocolate and other food preparations containing cocoa…other…other…other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the Linwoods Ground Flaxseed, Almonds, Brazil Nuts, Walnuts and Q10, if packed in an airtight container, will be 2008.92.1040, HTSUS, which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved…other, including mixtures other than those of subheading 2008.19…mixtures… in airtight containers and not containing apricots, citrus fruits, peaches or pears…other. The rate of duty will be 5.6 percent ad valorem. If the container is not airtight, the applicable subheading will be 2008.92.9094, HTSUS, and the rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the Linwoods Ground Flaxseed & Goji Berries and Linwoods Ground Flax, Sunflower, Pumpkin & Sesame Seeds & Goji Berries will be 2106.90.9998, HTSUS, which provides for food preparations not elsewhere specified or included…other… other…other. The rate of duty will be 6.4 percent ad valorem.
Regarding the classification of the Ground Organic Sunflower & Pumpkin Seeds and the Ground Organic Flaxseed, Sunflower & Pumpkin Seeds, Section 177.7, Customs Regulations (19 CFR 177.7) provides that rulings will not be issued in certain circumstances. Section 177.7 (a) states in part:
No ruling letter will be issued…in any instance where it appears contrary to the sound administration of Customs and related laws to do so.
In light of the prohibition set out in 10 CFR 177.7 (a), and as the classification ruling request for these products is closely related to an issue that is before Customs Headquarters, we are unable to issue a classification ruling letter to you with respect these two items.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The samples you submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at (646) 733-3029.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division