CLA-2-12:OT:RR:E:NC:2:235
Mr. Joseph Eskra
Lubrizol Advanced Materials, Inc.
9911 Brecksville Rd.
Brecksville, OH 44141
RE: The tariff classification of Cassia Splits from India
Dear Mr. Eskra:
In your letter dated May 22, 2009, you requested a tariff classification ruling.
The subject product, Cassia Splits are the seed of endosperms of Cassia tora and Cassia obtusifolia. Literature we have found suggests that these two species are so similar that they are considered the same species by many experts. The Cassia splits are roasted to allow the shells to crack and expose the fleshy seed. The seeds are dehusked, and the germ and skin are separated out and sold as a byproduct. The splits are then polished to remove any impurities. Your letter indicates that no external ingredients are used in the process. Our research shows that the Cassia tora and Cassia obtusifolia have purported uses in a variety of medicinal areas, from leprosy to ringworm and other assorted disorders.
The applicable subheading for the Cassia Splits will be 1211.90.9190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, "Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered: Other: Other: Other: Other." The rate of duty will be free.
This merchandise may be subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which are administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number 1-888-463-6332
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Paul Hodgkiss at (646) 733-3046.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division