CLA-2-11:RR:NC:2:231 C87745
Ms. Carol Page
4902 Phinney Avenue North #10
Seattle, WA 98103-6348
RE: The tariff classification of buckwheat groats from
Lithuania.
Dear Ms. Page:
In your letter, dated May 4, 1998, you have requested a
tariff classification ruling.
The merchandise is described thus:
1. Steamed buckwheat groats - for human consumption as a cereal
grain. The starch content, by weight of the dry product, is 63.2
percent, and the ash content is 1.8 percent. The groats contain
77.7 percent carbohydrates, 11.5 percent moisture, 10.1 percent
albumen, 2.9 percent fat, and 1.65 percent sugar.
2. Buckwheat groat hulls - to be used to stuff pillows.
During the manufacturing process, raw buckwheat undergoes
primary cleaning and drying. Then there is a second cleaning,
thermic treatment with steam, distribution to the factions,
shelling, sorting of shelled products into groats, ground groats
and hulls, control of the groats and hulls, and packing.
The applicable subheading for the steamed buckwheat groats
(item #1) will be 1103.19.0000, Harmonized Tariff Schedule of the
United States (HTS), which provides for cereal groats, meal and
pellets, groats and meal, of other cereals. The rate of duty
will be 12.7 percent ad valorem.
The sample of the buckwheat groat hulls (item #2) that you
have submitted with your inquiry has been sent to our laboratory
for analysis. You will receive a ruling on the buckwheat groat
hulls after the laboratory has forwarded its report to us.
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.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division