RE: The tariff classification of garden cress seeds from India

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364148 August 20, 2026 CLA-2-12:OT:RR:NC:N5:229 CATEGORY: Classification TARIFF NO.: 1207.99.0397 Kranthi Teja Alapati Denvat Brands Inc. 3422 Old Capitol Trail Wilmington, DE 19808 RE: The tariff classification of garden cress seeds from India Dear Mr. Alapati: In your letter dated August 8, 2026, you requested a tariff classification ruling. A picture of the product and product specification sheet accompanied your inquiry. The subject merchandise, described as “Halim Seeds,” are garden cress seeds (Lepidium sativum) intended to be used as a food ingredient for human consumption. The seeds are cleaned by sieving, gravity separation, and manual sorting in order to remove any foreign matter or contaminants. Once cleaned, the seeds are packaged for retail sale in 8.8 oz. jars. You state the seeds are not roasted, cooked, hulled, grinded, coated, flavored, or mixed with any other ingredients. In your submission, you proposed classification for the garden cress seeds under subheading 1207.99.0391, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other oil seeds and oleaginous fruits, whether or not broken: Other: Other: Other.” The suggested classification is no longer valid as of midnight June 30, 2026. The U.S. International Trade Commission issued Revision 11 effective July 1, 2026, to the HTSUS. Revision 11 split subheading 1207.99.0391, HTSUS, into subheading 1207.99.0392, HTSUS, and subheading 1207.99.0397, HTSUS. The applicable subheading for the “Halim Seeds” will be 1207.99.0397, HTSUS, which provides for “Other oil seeds and oleaginous fruits, whether or not broken: Other: Other: Other: Other.” The general rate of duty will be Free. The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. Importations of this merchandise may be subject to regulations administered by various United States agencies. Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture (USDA) may be addressed to that agency at the following location: USDA APHIS, VS, NCIE Products Program 4700 River Road, Unit 40 Riverdale, MD 20737-1231 Tel: (301) 851-3300 E-mail: [email protected] 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 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Christopher Gangaprashad at [email protected]. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division