CLA-2-14:RR:NC:2:228 I80951

Mr. John B. Petrie
Ziggy’s Tobacco & Novelty
P.O. Box 729
Rutland, MA 01543

RE: The tariff classification of Sweet Palm Wraps from Burma (Myanmar)

Dear Mr. Petrie:

In your letter dated April 16, 2002 you requested a tariff classification ruling.

A sample, submitted with your letter, was examined and disposed of. Amico brand Sweet Palm Wraps are ready-made tobacco tubes made from the leaf of the tree Cordia myxa L. The leaf is moistened and rolled into the shape of a hollow tube approximately 5 inches long and 3/16-inch in diameter, at the top of which, covered by the leaf, is a corn husk “filter.” After drying, five tubes are packed in a plastic pouch and placed into a cardboard box for retail sale.

The applicable subheading for the Sweet Palm Wraps will be 1404.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for vegetable products not elsewhere specified or included…other. The rate of duty will be free

The importation of this merchandise may be subject to restrictions imposed by the United States Department of Agriculture and/or Food and Drug Administration. It is suggested you contact these agencies for further information.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division