The tariff classification of seed corn from Canada.

NY 866770 September 13, 1991 CLA-2-10:S:N:N1:231 866770 CATEGORY: Classification TARIFF NO.: 1005.10.0000 Ms. Carol A. Wnuk PBB USA Inc. 434 Delaware Avenue Buffalo, N.Y. 14202 RE: The tariff classification of seed corn from Canada. Dear Ms. Wnuk: In your letter dated September 5, 1991, on behalf of Pioneer Hi-Bred Limited of Pelee Island, Ontario, you requested a tariff classification ruling. The applicable subheading for the corn seeds (parent seed or foundation seed) will be 1005.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for corn (maize): seed. The rate of duty will be free. In subheading 1005.10, the expression "seeds" covers only seed corn or maize which is certified by a responsible officer or agency of a foreign government in accordance with the rules and regulations of that government to have been grown and approved especially for use as seed, in containers marked with the foreign government's official certified seed corn tags. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport