H317126

U.S. Department of Homeland Security Washington, DC 20229 U.S. Customs and Border Protection HQ H317126 September 14, 2021 OT:RR:CTF:FTM H317126 MD CATEGORY: Classification TARIFF NO.: 2008.99.6100 Mr. Anthony Schollen Nature’s Classics 26190 124 Avenue Maple Ridge, British Columbia, V2W 1C4, Canada RE: Revocation of NY N296408; Tariff Classification of Frozen Soybeans or Edamame Dear Mr. Schollen: On May 16, 2018, U.S. Customs and Border Protection (“CBP”) issued New York Ruling (“NY”) N296408 to you. The ruling letter pertained to the tariff classification of “Edamame” under the Harmonized Tariff Schedule of the United States (“HTSUS”). In NY N296408, CBP classified the product at-issue under subheading 0710.22.3700, HTSUSA, which provides for “Vegetables (uncooked or cooked by steaming or boiling in water), frozen: Leguminous vegetables, shelled or unshelled: Beans (Vigna spp., Phaseolus spp.): Not reduced in size: Other.” The general duty rate was 4.9 cents per kilogram. We have since reviewed NY N296408 at the request of our National Commodity Specialist Division (“NCSD”) and determined it to be in error. For the reasons set forth below, we hereby revoke NY N296408. It is now CBP’s position that the product at-issue is classified under subheading 2008.99.6100, HTSUSA, which provides for “Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: Other, including mixtures other than those of subheading 2008.19: Other: Soybeans.” The general rate of duty is 3.8 percent ad valorem. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed action was published on August 11, 2021, in Volume 55, Number 31, of the Customs Bulletin. No comments were received in response to this notice. FACTS: In NY N296408, the frozen edamame was described as follows: You describe “Edamame” as 100% young soybeans in the pods to be consumed as microwavable snacks. You state that the beans are picked, washed, boilbed [sic] for three to four minutes, and flash frozen within hours of being picked. The beans will be packaged in a box containing eight bags each 2.4 kg (5.25 lbs.), net weight. You state in your inquiry that the product is imported into Canada as described and no manufacturing takes place in Canada prior to its importation into the United States. As you state, the country of origin of the “Edamame” is China, therefore, there is no trade program or agreement that applies to this merchandise coming from China. While previously classified under 0710.22.3700, HTSUSA, CBP now believes that the proper classification for the frozen edamame is under subheading 2008.99.6100, HTSUSA. ISSUE: Whether the frozen edamame at-issue is classified under subheading 0710.22.3700, HTSUSA, or subheading 2008.99.6100, HTSUSA. LAW AND ANALYSIS: Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is determined in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and, mutatis mutandis, to GRIs 1 through 5. The 2021 HTSUS provisions under review are as follows: 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen: Leguminous vegetables, shelled or unshelled: 0710.22 Beans (Vigna spp., Phaseolus spp.): Not reduced in size: 0710.22.3700 Other * * * 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: Other, including mixtures other than those of subheading 2008.19: 2008.99 Other: 2008.99.6100 Soybeans * * * In addition, the Explanatory Notes (“EN”) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). The ENs to Heading 0708, providing for “Leguminous vegetables, shelled or unshelled, fresh or chilled,” state, in relevant part: 07.08 – Leguminous vegetables, shelled or unshelled, fresh or chilled. 0708.10 – Peas (Pisum sativum) 0708.20 – Beans (Vigna spp., Phaseolus spp.) 0708.90 – Other leguminous vegetables This heading excludes: Soya beans (heading 12.01) * * * The ENs for Heading 0710 state, in relevant part: 07.10 – Vegetables (uncooked or cooked by steaming or boiling in water), frozen Leguminous vegetables, shelled or unshelled: 0710.21 - - Peas (Pisum sativum) 0710.22 - - Beans (Vigna spp., Phaseolus spp.) 0710.29 - - Other * * * The ENs for Heading 1201 provides for: 12.01 – Soya beans, whether or not broken […] The soya beans of this heading may be heat-treated for the purpose of de-bittering. * * * The ENs for Heading 2008 state, in pertinent part: This heading covers fruit, nuts and other edible parts of plants, whether whole, in pieces or crushed, including mixtures thereof, prepared or preserved otherwise than any of the processes specified in other Chapters or in the preceding headings of this Chapter. * * * As noted, the frozen edamame at-issue are understood to consist of “100% young soybeans in the pods” meant to be consumed at microwaveable snacks. Despite the fact that soybeans are provided for eo nomine within the HTSUS, the product at-issue was classified elsewhere within NY N296408. We consider this original classification, within subheading 0710.22.3700, HTSUSA, to be incorrect. The ENs to Heading 0710 provide a list of vegetables which are properly classified therein when frozen. In these ENs is a list of “leguminous vegetables,” either shelled or unshelled. Leguminous vegetables, when not frozen, are properly provided for within heading 0708, HTSUS. The ENs for heading 0708 are explicit, providing a list of vegetables and exclusions for classification therein. Pursuant to the ENs, those leguminous vegetables within heading 0710, HTSUS, are the frozen varieties of those which would normally be classified within heading 0708, HTSUS. While the list of inclusions within the heading 0708 ENs is important, there is a notable exclusion. The ENs to heading 0708 explicitly exclude “[s]oya beans,” which are instead provided for eo nominee within heading 1201, HTSUS. As a result of this, we find the initial classification set forth within NY N296408 to be improper, as the product consisting of “100% young soybeans” would be excluded from such classification. Instead, the frozen edamame soybeans are properly classified under subheading 2008.99.6100, HTSUSA, which provides for “Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: Other, including mixtures other than those of subheading 2008.19: Other: Soybeans.” The frozen edamame is not classified under heading 1201, HTSUS, because they are prepared beyond what is allowed within that specific heading. The ENs for heading 1201 note that soybeans classified therein may be 

Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is determined in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and, mutatis mutandis, to GRIs 1 through 5. The 2021 HTSUS provisions under review are as follows:0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen: Leguminous vegetables, shelled or unshelled:0710.22 Beans (Vigna spp., Phaseolus spp.): Not reduced in size:0710.22.3700 Other * * *2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: Other, including mixtures other than those of subheading 2008.19:2008.99 Other:2008.99.6100 Soybeans * * *In addition, the Explanatory Notes (“EN”) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).The ENs to Heading 0708, providing for “Leguminous vegetables, shelled or unshelled, fresh or chilled,” state, in relevant part:07.08 – Leguminous vegetables, shelled or unshelled, fresh or chilled. 0708.10 – Peas (Pisum sativum) 0708.20 – Beans (