CLA-2-12:OT:RR:NC:2:235
Ms. DeeAnne Clow
Bridgewell Resources LLC
10200 SW Greenburg Rd., STE 500
Tigard, OR 97223
RE: The tariff classification of Psyllium Seed Husks and Psyllium Powder from India
Dear Ms, Clow:
In your letter dated December 10, 2012, you requested a tariff classification ruling.
The instant merchandise consists of processed Psyllium Seed Husks and Psyllium Powder.
You indicate that the products are intended for use in baking, to add fiber to baked goods. You also indicate that they are not being used as pharmaceutical products. Heading 1211 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: … Substances having anesthetic, prophylactic or therapeutic properties and principally used as medicaments or as ingredients in medicaments: Psyllium seed husks. (Emphasis added)
The inclusion of Psyllium Seed Husks in the subheading under the “substances having … and principally used as” breakout in Heading 1211 indicates that the instant merchandise which is specifically provided for therein fits the requirements of the stated heading and subheading.
The applicable subheading for the Psyllium Seed Husks will be 1211.90.9120, 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: Substances having anesthetic, prophylactic or therapeutic properties and principally used as medicaments or as ingredients in medicaments: Psyllium seed husks. The rate of duty will be Free.’
The applicable subheading for the Psyllium Powder will be1211.90.9131, 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: Substances having anesthetic, prophylactic or therapeutic properties and principally used as medicaments or as ingredients in medicaments: Other.” The rate of duty will be Free.’
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,
Thomas J. Russo
Director
National Commodity Specialist Division