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HQ 952280


November 19, 1992

CLA-2 CO:R:C:F 952280 ALS

CATEGORY: CLASSIFICATION

TARIFF NO: 2008.99.65 9903.10.32

Ms. Nadege Koffy
1024 N. Utah Street
Suite 815
Arlington, VA 22201

RE: Attieke (Cassava Semolina)

Dear Ms. Koffy:

This is in further reference to your correspondence dated August 4, 1992, concerning the subject article which is a product of Cote d'Ivoire.

FACTS:

The product is a tan-colored, granular material with an irregular shape and non-uniform particle size. It is prepared from the tuberous roots of the cassava (manioc) plant by peeling and grinding the roots, pressing the resulting paste to remove the starch, steaming the dry paste for two hours or more to form small grains, and then drying these grains in an oven for 30 minutes to one hour. The dry granular material is packed in plastic bags containing one kilogram, and sold at retail for use as a side dish, similar to rice, to accompany meats, fish, and the like.

ISSUE:

What is the classification of attieke or cassava semolina prepared as described above?

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.

In considering the proper classification of the instant product we noted that Cassava, and products derived from this plant, are provided for in several areas of the tariff. When fresh or dried, not in the form of flour or meal, cassava falls in subheading 0714.10, HTSUSA. The flour or meal (as distinguished from the extracted starch) of this plant part is provided for in subheading 1106.10, HTSUSA, while the extracted starch is provided for in subheading 1108.14, HTSUSA. Tapioca, a product prepared from cassava starch, falls in subheading 1903.00, HTSUSA. Cassava, otherwise prepared or preserved, for human consumption, is classified in subheading 2008.99, HTSUSA.

Although dry, the instant product is not the dried cassava provided for in heading 0714. The Explanatory Notes (EN) to the Harmonized System which represent the expert opinion of the classification experts at the international level, specifically exclude products which have been otherwise prepared from that heading. The pressing of the roots to remove the liquid and starch, and steaming and oven-drying them, exceed the relatively simple procedure permitted by the chapter of the tariff including the above heading. Since, as noted in EN's relative to heading 1106, flour and meal products are "obtained by the simple grinding or grating of the...dried roots of the manioc..." the instant product would not be considered as cassava flour or meal although the product is in granular form. Also, since the product's particle size, as confirmed by Customs laboratory analysis, exceeds the standards for "meal" in legal note 3(b) of chapter 11, HTSUSA, classification in heading 1106 is precluded. In addition, the instant product is neither starch, heading 1108, nor tapioca prepared from starch, heading 1903, the roots having been pressed to remove the starch containing liquid.

Since attieke, cassava semolina, is produced from the solid material remaining after the removal of the starch-containing liquid, consideration was also given to heading 2303, which provides for residues of starch manufacture. This heading provides for residues, "largely...fibrous...substances usually presented in the form of pellets or meal but occasionally as cake. They are used for animal fodder or as fertilisers..." (EN 23.03). The instant product is for human consumption. It is not
a residue or in any way similar to the other products noted in heading 2303.

In view of the above, we believe that the subject attieke or cassava semolina should be classified as an other edible part of a plant, otherwise prepared or preserved, as provided for in heading 2008.

In considering the subheadings under heading 2008, we noted that there is a provision for "yucca". Since the common name for the edible part of the cassava or manioc plant is "yuca" and since the term "yucca" refers to an ornamental flowering shrub which is not normally consumed as food, we have concluded that the provision in heading 2008 was meant to refer to the cassava or manioc plant, yuca, and that the instant product is appropriately classified thereunder. We also note that the term "yucca" is in other parts of the HTSUSA and otherwise used to refer to cassava.

HOLDING:

Dry granular material which is prepared from the tuberous roots of the cassava (manioc) plant by peeling and grinding the roots, pressing the resulting paste to remove the starch, steaming the dry paste for two hours to form grains, and then drying these grains in an oven for 30 minutes to one hour, is classifiable in subheading 2008.99.6500, HTSUSA, under the provision for yucca. Attieke or cassava semolina so classified is subject to a general rate of duty of 17.5 percent ad valorem. Products so classifiable are presently subject to a reduced rate of duty of 13.1 percent ad valorem if imported and entered by December 31, 1992, pursuant to subheading 9903.10.32, HTSUSA.

Such products, if the product of Cote d'Ivoire, which meet the requirements of General Note 3(a)(ii) of the Harmonized Tariff Schedule, regarding the Generalized System of Preferences (GSP), are eligible for a free special rate of duty upon compliance with the provisions of section 10.171 et seq., Customs Regulations (19 CFR 10.171 et seq.).

Sincerely,

John Durant, Director,
Commercial Rulings Division

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