Fresh Coriander from Mexico

HQ 084042 MAY 31, 1989 CLA-2 CO:R:C:G 084042 JGH Category: Classification 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). FACTS: 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. ISSUE: Classification of fresh coriander under the HTSUS. LAW AND ANALYSIS: 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, --2-- 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. Holding: Fresh coriander is classifiable as a vegetable in subheading 0709.90.4080, HTSUS, and dutiable at the rate of 25 percent ad valorem. Sincerely, John Durant, Direct Commercial Rulings Division