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NY 811504



June 29, 1995

CLA-2-20:S:N:N7:228 811504

CATEGORY: CLASSIFICATION

TARIFF NO.: 2008.19.9090

Mr. Sammy Leung
Charles Happel, Inc.
17 Battery Place, Suite 1230
New York, N.Y. 10004

RE: The tariff classification of sesame seed paste from Taiwan.

Dear Mr. Leung:

In your letters dated May 10, 1995 and June 13, 1995 you requested a tariff classification ruling.

A sample of sesame seed paste and an ingredient breakdown was submitted with your first letter. A description of the manufacturing process accompanied your June letter. Examination of the sample revealed the product to be a brown-colored, granular paste. The stated ingredients are sesame seeds (85%) and sesame seed oil (15%). It is produced by roasting and grinding sesame seeds into a paste. To soften the paste, sesame seed oil is added. The product is then put up for retail sale in glass jars containing eight ounces, net weight. Sesame seed paste is used as an ingredient in human foods.

The applicable subheading for the sesame seed paste will be 2008.19.9090, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be 26.3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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