HQ 088315
April 30,1991
CLA-2 CO:R:C:F 088315 SLR
District Director of Customs
335 Merchant 228 Customhouse
Honolulu, HI 96813
RE: Protest No. 3201-0-000002
Dried Seaweed Further Processed
Dear Sir:
This is our decision regarding Application for Further
Review of Protest No. 3201-0-000002, filed January 11, 1990,
against your decision in the classification of dried seaweed
entered on May 16, 1989, and liquidated on October 13, 1989.
FACTS:
The merchandise at issue consists of seaweed which has been
cut, made into a paste, flattened to a sheet, dried naturally,
then roasted.
You liquidated the subject merchandise in subheading
2008.99.90, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for fruit, nuts, and other
edible parts of plants, otherwise prepared or preserved, not
elsewhere specified or included.
The protestant maintains that the seaweed is classifiable in
subheading 1212.20.00, HTSUSA, which provides for seaweeds and
other algae.
ISSUE:
Whether Chapter 12, HTSUSA, "seaweed" includes all forms of
seaweed or just crude seaweed.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
-2-
Heading 1212, HTSUSA, provides for, among other products,
seaweed. Explanatory Note (B) to heading 1212, HTSUSA, indicates
that this heading covers:
[A]ll seaweeds and other algae, whether
or not edible. They may be fresh, dried
or ground. * * *
The seaweed of heading 1212 is limited to seaweed prepared
no further than drying or reduction in size. Cooking, roasting,
or the addition of other ingredients result in food preparations
based on seaweed. Accordingly, the seaweed in question is more
appropriately classifiable in heading 2008, HTSUSA, which
provides for fruits, nuts and other edible parts of plants,
otherwise prepared or preserved, not elsewhere specified or
included.
This classification is in conformity with the basic
structure of the tariff schedule. Generally speaking, HTSUSA
chapters based on material are organized to reflect the various
levels of processing. Chapter 12 includes crude or
unmanufactured products. Chapters 20 and 21 include Chapter 12
products further prepared for human consumption.
HOLDING:
The dried seaweed is classifiable in subheading
2008.99.9090, HTSUSA, which provides for fruits, 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: other, including
mixtures other than those of subheading 2008.19, other, other,
other, other. The applicable rate of duty is 7 percent
ad valorem.
You are to deny the protest in full. A copy of this
decision should be sent to the protestant along with the
Form 19 Notice of Action.
Sincerely,
John Durant, Director
Commercial Rulings Division