The tariff classification of tahini from Canada

NY 868411 November 13, 1991 CLA-2-20:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 2008.19.9090 Mr. R. Kevin Williams Sonnenberg, Anderson, O'Donnell & Rodriguez 200 West Adams Street Suite 2625 Chicago, IL 60606 RE: The tariff classification of tahini from Canada Dear Mr. Williams: In your letter dated October 30, 1991, on behalf of Sesame Sweets Industries, Toronto, Ontario, Canada, you requested a tariff classification ruling. A sample accompanied your letter, was examined and disposed of. "Tahini" is a tan-colored, free-flowing article with a thick, syrup-like consistency. The product is made from sesame seeds that have been dehulled, roasted for one hour at 250 degrees, and ground to the creamy, homogenous form represented by the sample. Tahini is used as the base ingredient in many food products, such as dips, dressings, and confections. The applicable subheading for the tahini will be 2008.19.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other edible parts of plants, otherwise prepared or preserved...other... other...other. The duty rate will be 28 percent ad valorem. Goods classifiable under subheading 2008.19.9090, HTS, which have originated in the territory of Canada, will be entitled to a 19.6 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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