Fresh Coriander from Mexico

Active· CBP ruling HQ 084042· Issued 1989-05-31

Ruling
HQ 084042
Issued
Status
Active
Category
Classification
HS prefixes
0709.90
Tariff numbers
0709.90.4080

Ruling text

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



Source: rulings.cbp.gov — ruling 084042, retrieved 2026-10-12T05:18:29Z, republished verbatim. This digest is informational; only CBP issues binding rulings.

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