Mr. Robert Marquetant
35 Brighton Place
Laguna Niguel, CA 92677-4712
RE: The tariff classification of pumpkin seeds from Austria and Hungary.
Dear Mr. Marquetant:
In your letter, dated November 4, 1997, you have requested a tariff classification ruling.
The merchandise is comprised of pumpkin seeds (pumpkin seed kernels). They may be shelled, unshelled, or without shells grown. They will be raw and plain, unsalted, not treated, not preserved, and not roasted. They will be packed and sold at retail in bulk for human consumption and industrial processing. They will be sold in bulk at food stores, and will also be marketed to the bakery and milling industries, the vegetable oil industry, the nutritional supplements industry, and the pharmaceutical industry. Additional commercial or industrial bulk applications may also be targeted. The packaging will be in 10 kilogram, 25 kilogram, 40 kilogram, 50 kilogram, or other size paper or plastic bags. In your correspondence you indicate that there are three options for export:
Option 1: Austria is the country of origin.
Option 2A: Hungary is the country of origin; the merchandise enters the commerce of Austria and it is stored in Austria.
Option 2B: Hungary is the country of origin.
The applicable subheading for the pumpkin seeds will be 1209.91.8055, Harmonized Tariff Schedule of the United States (HTS), which provides seeds, fruits and spores, of a kind used for sowing, other, vegetable seeds, other, pumpkin. The rate of duty will be 2.4 cents per kilogram.
Articles classifiable under subheading 1209.91.8055, HTS, which are products of Hungary, and which do not enter the commerce of any other country (Option 2B only), are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Ralph Conte at (212) 466-5759.
Robert B. Swierupski