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HQ 084042

MAY 31, 1989

CLA-2 CO:R:C:G 084042 JGH


Tariff No: 0709.90.4080

Mr. Arturo Dominquez
Cueliar International
P.O. Box 953
1602 Victoria St.
Laredo, Texas 78042-0953

RE: Fresh Coriander from Mexico

Dear Mr. Dominquez:

Your letter of March 10, 1989, concerns the classification of fresh coriander from Mexico under the Harmonized Tariff Schedule of the United States (HTSUS).


You note that under the former tariff law, the Tariff Schedules of the United States (TSUS), fresh coriander was classifiable free of duty as a spice in item 161.25, TSUS. However, under the HTSUS, you note that while its use is still as a flavor or spice, it is classifiable as a vegetable in subheading 0709.90.4080, HTSUS, and subject to a 25 percent rate of duty.


Classification of fresh coriander under the HTSUS.


Classification under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification is determined first in accordance with the terms of the headings and any relative Section or Chapter notes.

Fresh coriander is an herb and used primarily as a flavoring or garnish in cooking. Under the HTSUS, a distinction is drawn between fresh coriander and its seed, with the former being considered a vegetable and the latter a spice. In the Explanatory Notes for heading 0709, HTSUS, other vegetables, fresh coriander is listed as a vegetable, along with chervil,
tarragon, savory, and other products which are normally used as flavors or herbs. In contrast, coriander seed is provided for in a spice provision, subheading 0909.20.00, HTSUS, and the Explanatory Notes to Chapter 9 specifically exclude the fresh coriander from classification in Chapter 9, since it is identified as a vegetable.


Fresh coriander is classifiable as a vegetable in subheading 0709.90.4080, HTSUS, and dutiable at the rate of 25 percent ad valorem.


John Durant, Direct
Commercial Rulings Division

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