CLA-2 CO:R:C:G 087765 RFC

Mr. Todd R. Craun
President
South American Organics
1416 Woodford Road, Suite 100
Wayne, PA 19087

RE: Quinoa; seeds

Dear Mr. Craun:

This ruling letter is in response to your request of July 25, 1990, on behalf of South American Organics, concerning the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of the seeds of the quinoa plant.

FACTS:

The product is stated to be the seeds of the quinoa plant (Chenopodium quinoa). The seeds are edible and are washed, dried and packaged in Bolivia. As part of the washing process, a natural outer coating known as "saponin" is physically removed from the quinoa seeds. As imported, the seeds are incapable of germination and cannot be used for sowing. The quinoa seeds are imported into the United States for use as a rice-like food product.

The seed of the quinoa plant is sometimes described as a cereal grain. This description, however, is inaccurate. Cereal grains are seeds from the grass family (Gramineae) whereas the quinoa plant is an annual herb which is a member of the goosefoot family (Chenopodiaceae). See 3 McGraw-Hill Encyclopedia of Science & Technology 415 (6th ed. 1987); 8 Id. at 181; 14 Id. at 599; 6 The Encyclopedia Americana International Edition 198 (1980); 13 Id. at 149; 23 Id. at 102.

ISSUE:

What is the proper classification under the HTSUSA of the seeds of the quinoa plant that are washed to remove a natural outer coating and that are imported for use as a rice-like food product?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, then according to the remaining GRIs, taken in order.

A review of the chapters in the HTSUSA reveals that the instant product may be potentially classified in chapter 12. This chapter covers, among other things, oil seeds and miscellaneous grains, seeds and fruits. A review of the headings in chapter 12 shows that the product may be potentially classified under three headings: 1207, 1209, and 1212. Heading 1207 provides for, among other things, oil seeds. Guidance concerning what constitutes an "oil seed" for purposes of classification under heading 1207 can be found in the Explanatory Notes to this heading: "[Heading 1207]...covers seeds...of a kind used for the extraction of edible or industrial oils and fats...." This definition is consistent with other definitions of an "oil seed." See Webster's Ninth New Collegiate Dictionary 821 (1989) (oil seed is that which is grown mainly for oil). Although this product is high in oil and fats, it is neither grown for nor imported for its oil or fat contents. Thus, the product is not properly classified under heading 1207.

The second heading in chapter 12 under which the instant product may be potentially classified is heading 1209. This heading provides for seeds, fruits and spores of a kind used for sowing. Guidance concerning what constitutes "seeds" for purposes of classification under heading 1209 can be found in the Explanatory Notes to this heading: "[Heading 1209]...covers all seeds, fruit and spores of a kind used for sowing. It includes such products even if they are no longer capable of germination. However, it does not include products such as those mentioned at the end of this Explanatory Note, which, although intended for sowing, are classified elsewhere in the Nomenclature because they are normally used other than for sowing" (emphasis in original). Those products mentioned at the end of this Explanatory Note include, among others, leguminous vegetables and sweet corn, fruit of chapter 8, cereal grains, oil seeds and oleaginous fruits of headings 1201 to 1207. On the other hand, products specified under heading 1209 include sugar beet seed, seeds of forage plants, seeds of herbaceous plants cultivated principally for their flowers, and vegetable seeds. In view thereof, it is clear that the type of seed envisioned and encompassed by the terms of heading 1209 is not sought as a food in and of itself, but rather one that is to be sown for yield of plants used either for food (e.g., vegetables) or for non-food (e.g., flowers) purposes. As discussed above, the instant product is an edible seed that is imported for use as a rice-like food product. Accordingly, it is not properly classified under heading 1209.

The final heading in chapter 12 in which the instant product may be potentially classified is heading 1212. This heading provides for, among other things, fruit stones and kernels and other vegetable products of a kind used primarily for human consumption, not elsewhere specified or included in the schedule. The Explanatory Notes to heading 1212 state that "[t]his group includes...other vegetable products of a kind mainly used, directly or indirectly, for human consumption, but not elsewhere specified or included in the...[schedule]." As the instant product is a vegetable product of a kind used primarily for human consumption and has not been found to be specified or included elsewhere in the schedule, then it is properly classified under heading 1212.

HOLDING:

The above-identified product is properly classified under subheading 1212.99.0000, HTSUSA, which provides for, among other things, other vegetable products of a kind used primarily for human consumption, not elsewhere specified or included, other, other. Goods classified under this subheading may be entered free of duty.
Sincerely,

John Durant, Director
Commercial Rulings Division