HQ 962583

February 24, 1999

CLA-2 RR:CR:GC 962583ptl

CATEGORY: Classification

TARIFF NO.: 2008.19.9090

Mr. Helmut Wagner

Embassy of Austria

1350 Connecticut Avenue, N.W.

Suite 501

Washington, DC 20036

RE: Styrian pumpkin seeds, NY 895361, Modification of NY D85088.

Dear Mr. Wagner:

This is in reference to New York Ruling Letter (NY) D85088 issued to you
on January 6, 1999, on behalf of Helco, Limited, of Mount Vernon, VA. In
that ruling, five of the seven varieties of Styrian pumpkin seeds Helco
planned to import were classified under the Harmonized Tariff Schedule
of the United States (HTSUS). Additional information needed to classify
the remaining two varieties was requested.

We have reviewed NY D85088 and determined that an error was made in the
classification of the products identified as "lightly roasted" and
"lightly roasted and salted" pumpkin seeds. This ruling modifies NY
D85088 insofar as those articles are concerned.

**FACTS:**

The seven varieties of Styrian pumpkin seeds were identified as follows:

Natural (only dehydrated to reduce water weight and retard spoilage)

Lightly Roasted - uncoated

Lightly Roasted and Salted

Milk Chocolate Coated

White Chocolate Coated

Orange Chocolate Coated

Cinnamon Candy Coated

These seeds are unique in that the pumpkins which produce them are only
grown in a certain region of Austria. Additionally, the seeds are said
to be distinctive because, as they develop, they do not form the hard
shells commonly found on other varieties of pumpkin. Each of these seed
varieties to be imported will be packed in small plastic bags and
offered for retail sale for human consumption as imported.

The letter dated November 25, 1998, from Helco which you enclosed with
your request, contains some HTSUS subheadings as suggested
classifications for the products. The first mentioned is subheading
1207.99.90, HTSUS. This subheading provides for: Other oil seeds and
oleaginous fruits, whether or not broken: other; other. The other
possible classification suggested is subheading 1806.31.0049, HTSUS.
That subheading provides for: Chocolate and other food preparations
containing cocoa, other, in blocks, slabs or bars: filled.
confectionery: \... other.

When NY D85088 was issued, the pumpkin seeds identified as "Natural,"
"Lightly Roasted," and "Lightly Roasted and Salted" were classified in
subheading 1209.91.8055, HTSUS, which provides for seeds, fruits and
spores, of a kind used for sowing, other, vegetable seeds, other,
pumpkin. Also, the pumpkin seeds identified as "Milk Chocolate Coated"
and "Orange Chocolate Coated" were classified in subheading
1806.90.9019, HTSUS, which provides for chocolate and other food
preparations containing cocoa \... other \... other \... other \...
confectionary \... other.

NY D85088 did not provide classification of the pumpkin seeds identified
as "White Chocolate Coated" of "Cinnamon Candy Coated". Additional
information needed to classify those articles was requested.

We have reviewed NY D85088 and have determined that an error was made in
the classification of the "Lightly Roasted," and "Lightly Roasted and
Salted" pumpkin seeds. Classification of the remaining varieties was
correct. This ruling corrects the error by modifying NY D85088 insofar
as it relates to "Lightly Roasted," and "Lightly Roasted and Salted"
pumpkin seeds.

**ISSUE:**

What is the classification of lightly roasted and lightly roasted and
salted pumpkin seeds?

**LAW AND ANALYSIS:**

Merchandise is classifiable under the Harmonized Tariff Schedule of the
United States (HTSUS) in accordance with the General Rules of
Interpretation (GRIs). The systematic detail of the HTSUS is such that
virtually all goods are classified by application of GRI 1, that is,
according to the terms of the headings of the tariff schedule and any
relative Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and legal
notes do not otherwise require, the remaining GRIs may then be applied
in order.

The headings under consideration are as follows:

**1207** Other oil seeds and oleaginous fruits, whether or

not broken:

\* \* \*

1207.99.00 Other.

\* \* \*

1207.99.0090 Other

**1209** Seeds, fruits and spores, of a kind used for sowing:

\* \* \*

Other:

1209.91 Vegetable seeds:

\* \* \*

1209.91.80 Other

\* \* \*

1209.91.8055 Pumpkin.

**2008** Fruit, nuts and other edible parts of plants,

otherwise prepared or preserved, whether or not

containing added sugar or other sweetening matter

or spirit, not elsewhere specified or included:

Nuts, peanuts (ground‑nuts) and other seeds,

whether or not mixed together:

\* \* \*

2008.19.90 Other.

\* \* \*

2008.19.9090 Other.

In understanding the language of the HTSUS, the Harmonized Commodity
Description and Coding System Explanatory Notes may be utilized. The
Explanatory Notes (ENs), although not dispositive or legally binding,
provide a commentary on the scope of each heading of the HTSUS, and are
generally indicative of the proper interpretation of these headings.
[See]{.underline} T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23,
1989).

The General Note to the EN for Chapter 12 states that "The seeds and
fruits covered by the headings \[of this Chapter\] may be whole, broken,
crushed, husked or shelled. They may also have undergone moderate heat
treatment designed mainly to ensure better preservation \... . However,
such treatment is permitted only if it does not alter the character of
the seeds and fruits as natural products and does not make them suitable
for a specific use rather than for general use."

The roasting and roasting and salting that the pumpkin seeds have
undergone constitutes further processing which, pursuant to the language
of the EN, makes them ineligible for classification in chapter 12.

The EN to Chapter 2008 specifies that:

> This heading covers fruit, nuts and other edible parts of plants,
> whether whole, in pieces or crushed, including mixtures thereof,
> prepared or preserved otherwise than by any of the processes specified
> in other Chapters or in the preceding headings of this Chapter.

It includes, *inter alia\_*:

> \(1\) Almonds, ground‑nuts, areca (or betel) nuts and other nuts,
> dry‑roasted, oil‑roasted or fat‑roasted, whether or not containing or
> coated with vegetable oil, salt, flavours, spices or other additives.

The roasted and the roasted and salted pumpkin seeds are properly
described by this heading. In NY 895361, issued March 11, 1994, Customs
classified sunflower seeds, watermelon seeds and pumpkin seeds which had
been roasted and packaged for sale in retail stores in subheading
2008.19.9090, HTSUS.

**HOLDING:**

NY D85088, issued January 6, 1999, is modified to reclassify the lightly
roasted and lightly roasted and salted pumpkin seeds in subheading
2008.19.9090, HTSUS, which provides for fruit, nuts and other edible
parts of plants, otherwise prepared or preserved, whether or not
containing added sugar or other sweetening matter or spirit, not
elsewhere specified or included: nuts, peanuts (ground‑nuts) and other
seeds, whether or not mixed together: other, other. The classifications
of the other varieties of pumpkin seeds in NY D85088 are unchanged by
this ruling.

Sincerely,

John Durant, Director

Commercial Rulings Division