CLA-2-20:S:N:N1:228
Mr. R. Kevin Williams
Sonnenberg, Anderson, O'Donnell & Rodriguez
200 West Adams Street Suite 2625
Chicago, IL 60606
RE: The tariff classification of tahini from Canada
Dear Mr. Williams:
In your letter dated October 30, 1991, on behalf of Sesame
Sweets Industries, Toronto, Ontario, Canada, you requested a
tariff classification ruling.
A sample accompanied your letter, was examined and
disposed of. "Tahini" is a tan-colored, free-flowing article
with a thick, syrup-like consistency. The product is made from
sesame seeds that have been dehulled, roasted for one hour at 250
degrees, and ground to the creamy, homogenous form represented by
the sample. Tahini is used as the base ingredient in many food
products, such as dips, dressings, and confections.
The applicable subheading for the tahini will be
2008.19.9090, Harmonized Tariff Schedule of the United States
(HTS), which provides for other edible parts of plants,
otherwise prepared or preserved...other... other...other. The
duty rate will be 28 percent ad valorem.
Goods classifiable under subheading 2008.19.9090, HTS,
which have originated in the territory of Canada, will be
entitled to a 19.6 percent ad valorem rate of duty under the
United States-Canada Free Trade Agreement (FTA) upon compliance
with all applicable regulations.
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