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HQ 083282


March 15, 1990

CLA-2 CO:R:C:G 083282 RFC

CATEGORY: CLASSIFICATION

TARIFF NO.: 0910.10.4000; 9903.10.12

Mr. Serge Brault
Lyo-San Inc.
500 Blvd. de l'Aeroparc C.P. 598
Lachute, Quebec, Canada
J8H 4G4

RE: Ginger-powder-filled gelatin capsules

Dear Mr. Brault:

This ruling letter is in response to your request of September 2, 1988, on behalf of Lyo-San, Inc., concerning classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for ginger-powder-filled gelatin capsules. Samples of the goods were submitted for examination.

FACTS:

The submitted samples consist of what has been described by the inquirer as gelatin capsules each containing 250 milligrams of freeze-dried ginger powder.

ISSUE:

Whether ginger-power-filled gelatin capsules are classified as "ground ginger" under the HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 states, in part, that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Moreover, GRI 3(a) states, in part, that when, for any reason, goods are, prima facie, classifiable under two or more headings, the heading which provides the most specific description shall be preferred to a heading which provides a more general description.

In the instant case, the goods in question consist of, for all intents and purposes, ground ginger (as the gelatin capsules
are merely packaging material). The most specific description, then, of the goods is "ground ginger."

HOLDING:

The above-described goods are classified under subheading 0910.10.4000, HTSUSA, which provides for ginger: ground. Additional duties are provided by subheading 9903.01.12 for this product for entries made through December 31, 1992.

No country of origin for the above-described goods was indicated in the above-mentioned letter of request. Most merchandise, however, is dutiable under the most-favored-nation rates in the General column under column 1 of the tariff schedule. In the instant case, under column 1, the above- described goods would be dutiable at the rate of 2.2 cents per kilogram, plus 1.7 cents per kilogram under subheading 9903.10.12, HTSUSA.

Sincerely,

John Durant, Director
Commercial Rulings Divsion

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