CLA-2-12:OT:RR:NC:N2:228
Ms. Amy Davidson
Tumac Lumber Co., Inc.
805 SW Broadway – Suite 1500
Portland, OR 97205
RE: The tariff classification of flaxseed
Dear Ms. Davidson:
In your letter dated March 26, 2015, you requested a tariff classification.
You described that the flaxseed would be imported it in two forms—whole flaxseed and ground flaxseed. You state the flaxseed is not organic, will not be used as oil stock, but will be used for human and animal consumption. You also state the flaxseed is capable of germinating, but it will not be used for planting.
In your letter, you suggested the flaxseed be classified in subheading 1204.00.0010, Harmonized Tariff Schedules of the United States (HTSUS), the provision for flaxseed for sowing. We cannot agree. Since you state the flaxseed will not be used for planting at the time of importation, it will be classified elsewhere.
The applicable subheading for the whole flaxseed, when produced in a country with which the United States has normal trade relations, will be 1204.00.0090, HTSUS, which provides for flaxseed (linseed), whether or not broken ... other. The general rate of duty will be 0.39 cents per kilogram.
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 the World Wide Web at http://www.usitc.gov/tata/hts/.
Your inquiry does not provide enough information for us to give a classification ruling on the ground flaxseed. Your request for a classification ruling should include a description of manufacturing process and a sample for laboratory analysis. When this information is available, you may wish to consider resubmission of your request.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site ww.fda.gov/oc/bioterrorism/bioact.html.
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 Bruce N. Hadley, Jr. at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division