CLA-2-10:S:N:N1:231 866770
Ms. Carol A. Wnuk
PBB USA Inc.
434 Delaware Avenue
Buffalo, N.Y. 14202
RE: The tariff classification of seed corn from Canada.
Dear Ms. Wnuk:
In your letter dated September 5, 1991, on behalf of Pioneer
Hi-Bred Limited of Pelee Island, Ontario, you requested a tariff
classification ruling.
The applicable subheading for the corn seeds (parent seed or
foundation seed) will be 1005.10.0000, Harmonized Tariff Schedule
of the United States (HTS), which provides for corn (maize):
seed. The rate of duty will be free.
In subheading 1005.10, the expression "seeds" covers only
seed corn or maize which is certified by a responsible officer or
agency of a foreign government in accordance with the rules and
regulations of that government to have been grown and approved
especially for use as seed, in containers marked with the foreign
government's official certified seed corn tags.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport