CLA-2 CO:R:C:F 950002 LPF
Mr. Bennett Johnson
Nissin Customs Service, Inc.
1111 Watsoncenter Road, Unit-D
Carson, CA 90745
RE: Modification of New York Ruling Letter (NYRL) 845822; Dried
Seaweed under subheading 2008.99.9090, HTSUSA, providing for
other edible parts of plants, otherwise prepared or
preserved
Dear Mr. Johnson:
In NYRL 845822 issued October 5, 1989, dried seaweed from
Japan, called Yakinori, was classified in subheading
1212.20.0000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), providing for seaweeds and other algae. The
general column one rate of duty provided that the item was duty
free. Subsequently, we have reviewed that ruling and have found
it to be in error. The correct classification is as follows.
FACTS:
The product at issue is dried, roasted seaweed (Yakinori)
from Japan. The seaweed contains no other substances and is used
in the preparation of food, such as sushi.
ISSUE:
Whether the dried seaweed is properly classifiable as
seaweed or other algae in subheading 1212.20.2000, HTSUSA, or as
an other edible part of a plant otherwise prepared or preserved
in subheading 2008.99.9090, HTSUSA.
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LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA. The majority of imported goods are
classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
section or chapter notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI's may
then be applied.
Heading 1212, HTSUSA, covers, among other products, seaweed.
The Explanatory Notes to the Harmonized Commodity Description and
Coding System represent the official interpretation of the tariff
at the international level and offer guidance in understanding
the scope of the heading. The Explanatory Note to heading 1212,
HTSUSA, explains that this heading covers:
[A]ll seaweeds and other algae, whether or
not edible. They may be fresh, dried or
ground....
Thus, the seaweed of heading 1212, HTSUSA, is limited to seaweed
primarily in its natural, that is, non prepared state, except
for drying or reduction in size.
The products of Chapters 20 and 21, HTSUSA, illustrate that
cooking, roasting, preserving or adding other ingredients may
transform a primarily raw or natural product to a food
preparation. Since the dried seaweed, or Yakinori, is roasted,
the product is classifiable in heading 2008, HTSUSA, which
provides for 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. In general, HTSUSA chapters
are organized to reflect the processing stages of a material or
product. For instance, Chapter 12, HTSUSA, includes primarily
raw or unmanufactured products. Chapters 20 and 21, HTSUSA,
include Chapter 12 products further prepared, that is, food
preparations, for human consumption.
-3-
HOLDING:
The dried seaweed is classifiable in subheading
2008.99.9090, HTSUSA, 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: other, including
mixtures other that those of subheading 2008.19: Other: Other:
Other, Other". The general column one rate of duty is 7 percent
ad valorem.
This notice should be considered a modification of NYRL
845822 pursuant to 19 CFR 177.9(d)(1). It is not to be applied
retroactively to NYRL 845822 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
client's merchandise under that ruling. However, for the
purposes of future transactions in merchandise of this type, NYRL
845822 will not be valid precedent. We recognize that pending
transactions may be adversely affected by this modification, in
that current contracts for importations arriving at a port
subsequent to this decision will be classified pursuant to it.
If such a situation arises, your client may, at its discretion,
notify this office and apply for relief from the binding effects
of this decision as may be warranted by the circumstances.
Sincerely,
John Durant, Director
Commercial Rulings Division