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J88350 J8 Ruling Active

The tariff classification of neem seeds from Pakistan

Issued September 25, 2003 by U.S. Customs and Border Protection.

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J8 J88350 (September 25, 2003)

Tariff classification

HTS codes: 1207.99.0190

Headings: 1207

Product description

Additional information was submitted in your fax dated September 23, 2003. The subject merchandise consists of neem seeds from the neem tree, an evergreen of the tropics and sub-tropics. Neem seeds contain approximately 45 percent oil. The neem seeds have been de-pulped and dried prior to shipment and will be used for lab testing and process development. The imported quantity will be 20 kilograms.

CBP rationale

The applicable subheading for the neem seeds will be 1207.99.0190, Harmonized Tariff Schedule of the United States (HTS), which provides for other oil seeds and oleaginous fruits, whether or not broken.

Full text

NY J88350 September 25, 2003 CLA-2-12:RR:NC:SP:232 J88350 CATEGORY: Classification TARIFF NO.: 1207.99.0190 Mr. Jesse Rinkenberger Tree of Life, Inc. 5148 29th Ave S Minneapolis, MN 55417 RE: The tariff classification of neem seeds from Pakistan Dear Mr. Rinkenberger: In your letter dated September 4, 2003 you requested a tariff classification ruling. Additional information was submitted in your fax dated September 23, 2003. The subject merchandise consists of neem seeds from the neem tree, an evergreen of the tropics and sub-tropics. Neem seeds contain approximately 45 percent oil. The neem seeds have been de-pulped and dried prior to shipment and will be used for lab testing and process development. The imported quantity will be 20 kilograms. The applicable subheading for the neem seeds will be 1207.99.0190, Harmonized Tariff Schedule of the United States (HTS), which provides for other oil seeds and oleaginous fruits, whether or not broken. The rate of duty will be free. Additional requirements may be imposed on this product by the United States Department of Agriculture. You may contact the USDA at: USDA-APHIS-PPQ Permit Unit 4700 River Road, Unit 136 Riverdale, MD 20737-1236 Telephone: (877) 770-5990 This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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