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HQ 089347


OCTOBER 1, 1991

CLA-2 CO:R:C:F 089347 ALS

CATEGORY: CLASSIFICATION

TARIFF NO.: 1207.50.0000

District Director of Customs
P.O. Box 610
112 West Stutsman
Pembina, North Dakota 58271

RE: Request for Further Review of Protest 3401-91-100014, dated April 12, 1991, Concerning Oil Bearing Seeds Entered as Mustard Seeds

Dear Mr. Hagerty:

This ruling is on a protest that was filed against your decision of March 1, 1991, in the liquidation of Consumption Entry 200-05633787.

FACTS:

The article under consideration is an oil bearing seed. An initial laboratory analysis of the seed concluded that it was rapeseed. A subsequent laboratory analysis which involved the observations of the physical and chemical characteristics of the article has concluded that the article is mustard seed.

ISSUE:

What is the classification of the oil bearing seed under consideration?

LAW AND ANALYSIS:

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's) taken in order.

GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods, and if the heading and legal notes do not otherwise require, the remaining GRI's are applied, taken in order.

The article under consideration was held to be rapeseed based on the size and color of the seed. A Customs laboratory report noted that the oil bearing seed was the size and color of rapeseed. The protestant claimed that the article was mustard seed that it does not import rapeseed. The protestant noted that there were two major characteristics which distinguish mustard seed and rapeseed. It noted that (1) the reticulations on the hull of the mustard seed are quite pronounced, appearing as a "net" on the surface of the hull; the reticulations on rapeseed are much less well defined and (2) a very distinct longitudinal crease with a ridge along the center appears on most seeds of rapeseed while a much fainter and flat crease appears on the mustard seed when such crease exists at all. The protestant submitted copies of Customs and broker documents in support of its claim as well as product identification and grading standard documents from the Canadian Grain Commission.

The Customs laboratory has reanalyzed the article under consideration and found that it is mustard seed.

HOLDING:

The oil bearing seeds, which are mustard seeds, are properly classifiable under subheading 1207.50.0000, HTSUSA, and are subject to a free general rate of duty.

Since reclassification of the merchandise as indicated above will result in a same rate of duty as claimed you are instructed to allow the protest in full. A copy of this ruling should be attached to the Form 19 Notice of Action furnished the protestant.

Sincerely,

John Durant, Director
Commercial Rulings Division

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