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NY C87745

May 15, 1998

CLA-2-11:RR:NC:2:231 C87745


TARIFF NO.: 1103.19.0000

Ms. Carol Page
4902 Phinney Avenue North #10
Seattle, WA 98103-6348

RE: The tariff classification of buckwheat groats from Lithuania.

Dear Ms. Page:

In your letter, dated May 4, 1998, you have requested a tariff classification ruling.

The merchandise is described thus:

1. Steamed buckwheat groats - for human consumption as a cereal grain. The starch content, by weight of the dry product, is 63.2 percent, and the ash content is 1.8 percent. The groats contain 77.7 percent carbohydrates, 11.5 percent moisture, 10.1 percent albumen, 2.9 percent fat, and 1.65 percent sugar.

2. Buckwheat groat hulls - to be used to stuff pillows.

During the manufacturing process, raw buckwheat undergoes primary cleaning and drying. Then there is a second cleaning, thermic treatment with steam, distribution to the factions, shelling, sorting of shelled products into groats, ground groats and hulls, control of the groats and hulls, and packing.

The applicable subheading for the steamed buckwheat groats (item #1) will be 1103.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cereal groats, meal and pellets, groats and meal, of other cereals. The rate of duty will be 12.7 percent ad valorem.

The sample of the buckwheat groat hulls (item #2) that you have submitted with your inquiry has been sent to our laboratory for analysis. You will receive a ruling on the buckwheat groat hulls after the laboratory has forwarded its report to us. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Ralph Conte at (212) 466-5759.


Robert B. Swierupski

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