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HQ W968456




October 26, 2006

CLA-2 RR:CTF:TCM W968456 ADK

CATEGORY: CLASSIFICATION

TARIFF NO.: 1006.30.90

Gerard F. Brady
P.O. Box 972 J.F.K.
Jamaica, N.Y. 11430-0972

RE: Revocation of Ruling NY M85282, dated September 2, 2006; Classification of wholly milled rice from India.

Dear Mr. Brady:

In New York Ruling Letter (NY) M85282, dated September 7, 2006, we determined that the subject rice from India was classified under subheading 1006.20.2000 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Rice: Husked (brown) Rice: Basmati.” We have reviewed NY M85282 and found it to be in error. This letter is to inform you that NY M85282 no longer represents the view of Customs and Border Protection (CBP) and is revoked in accordance with section 177.12(d) of the CBP Regulations (19 C.F.R. §177.12 (d)). Pursuant to section 625, Tariff Act of 1930, (19 U.S.C. §1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub.L. 103-182, 107 Stat. 2057, 2186 (1993), publication is not required when the revocation is issued within 60 days of the issuance of the ruling. The following represents our position.

FACTS:

In a letter dated July 14, 2006, you requested a classification ruling on behalf of your client, Kusha Inc., for the subject merchandise, identified by you as Basmati rice from India. A subsequent laboratory report from Customs and Border Protection’s Office of Laboratories and Scientific Services, (CBP Lab Report), dated October 12, 2006, identified the rice as wholly milled rice, rather than husked Basmati rice.

ISSUE:

What is the proper classification under the HTSUS for the rice from India?

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined 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 2 through 6 may then be applied in order.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.

There is no dispute that the subject merchandise is classifiable under heading 1006, HTSUS, which provides for “rice.” Classification must therefore take place at the subheading level. GRI 6 provides that the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to GRIs 1 through 5, on the understanding that only subheadings at the same level are comparable. In the present matter, the complication arises at the 6-digit level. The HTSUS provisions under consideration are as follows:

1006 Rice:

1006.20 Husked (brown) rice:

Basmati
1006.30 Semi-milled or wholly milled rice, whether or not polished or glazed:

1006.30.90 Other

The relevant legal notes are as follows:

Chapter 10, Note 1:

(b) This chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 1006.

At issue is whether the imported rice has been milled -- a process by which the outer wall is removed by passage through special tapering cylinders. EN 10.06 (4). Milled rice is classifiable under the eo nominee provision 1006.30, HTSUS. If the rice is merely husked, it is classifiable under the subheading 1006.20, HTSUS.

On October 12, 2006, a CBP Lab Report identified the subject merchandise as “wholly milled rice,” not husked rice. As a result, it is properly classified under subheading 1006.30.90, HTSUS. See NY 857138, Dated October 22, 1990.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

HOLDING:

NY M85282 is hereby revoked.

The wholly milled Basmati rice from India is classifiable under subheading 1006.30.90, HTSUS, which provides for: “Rice: Semi-milled or wholly milled rice, whether or not polished or glazed: other.” The general, column one rate of duty is 1.4¢/kg.

Sincerely,

Gail A. Hamill, Chief
Tariff Classification and Marking Branch

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