NY 874783
JUNE 11,1992


CLA-2-20:S:N:N1:231 874783

Ms.I. Lawler
Cargo Trader Canada Ltd.
P.O. Box 113
Genaire Building
Lester B. Pearson Int'l Airport
Toronto A.M.F. Ontario L5P 1A2

RE: The tariff classification of Iranian pistachio nuts processed in Canada.

Dear Ms. Lawler:

In your letter dated May 21, !992 you requested a tariff classification ruling. The merchandise in question, Iranian pistachio nuts, are processed and packaged in Canada. The processing in Canada includes drying, roasting, salting, retail packaging and labeling. The applicable subheading for the pistachio nuts will be 2008.19.3020, Harmonized Tariff Schedule of the United States (HTS), 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: nuts, peanuts (ground-nuts) and other seeds, whether or not mixed together: other, including mixtures: pignolia and pistachios. The rate of duty will be 2.2 cents per kilo.

In Treasury Decision 85-158, Customs ruled that roasting, salting or blending (or any combination of these processes) of pistachio nuts does not constitute a substantial transformation of the raw pistachios into a new or different article of commerce.

Accordingly, containers of pistachio nuts which have either been roasted, salted or blended (or any combination of the three processes) must be indicate the country of origin of the raw products in accordance with part 134 of the Customs Regulations.

In addition, Executive Order No. 12613 states that goods of Iranian origin shall be detained by US Customs unless the importer presents a license issued by the Office of Foreign Assets Control (OFAC) for the goods in question. If the importer cannot obtain a license from OFAC within sixty days from the date of importation, the detained goods will be seized and forfeiture proceedings initiated.

Inquires concerning this matter should be directed to: Office of Foreign Assets Control Department of the Treasury Washington, D.C. 20220 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