'Allegedly Toasted' Garlic Better Classified as Dried, CBP Says
The use of a "fixed bed dryer" within a garlic processing process does not result in "toasting," CBP said in HQ H289310. CBP's March 5 ruling was in response to a protest and application for further review through the Port of Newark from FFI Group. FFI Group argued that the garlic at issue is classifiable as “Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006: Other vegetables and mixtures of vegetables: Other: Other” in Harmonized Tariff Schedule subheading 2005.99.97.
The ruling involves slices of fresh garlic that are dried and "then placed in a fixed bed dryer, where they are toasted at 40 to 50 degrees Celsius for 3 to 4 hours," the company told CBP. That garlic is then used to make either toasted minced garlic, toasted garlic granules or toasted garlic powder, it said. "Upon review of the supporting documentation provided by the Protestant, we noted that the product manufacturing process includes usage of a fixed bed dryer (where the garlic products are allegedly toasted)," CBP said. "At issue is whether a fixed bed dryer can be used for toasting. Online research regarding fixed bed dryers shows that these machines remove water from the raw materials by forcing ambient air or heated air through the products."
As defined in the dictionary, "toasting requires browning of the surface by being heated in a toaster, over or near a fire, or in an oven," CBP said. "The record does not show that the garlic products at issue were heated in such a manner. Therefore, we conclude that contrary to FFI Group’s claim, there is no support for a finding that the garlic flakes at issue were toasted." The agency found the correct classification is the one CBP used at liquidation, HTS 0712.90.40 for “Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared: Other vegetables; mixtures of vegetables: Garlic.” That classification includes a 27.8% duty rate.
While FFI said that classification is inconsistent with previous rulings, CBP disagreed. "It is our position that those additional processing steps of toasting and roasting 'further prepared' the garlic products at issue in those rulings beyond drying," CBP said. "Therefore, those products were classified in heading 2005, HTSUS. As discussed above, evidence does not support a conclusion that the garlic products at issue in the instant case were 'toasted' and thus 'further prepared.'"