CLA-2-20:OT:RR:NC:2:231
Mr. Todd Fitts
Improveat, LLC
2241 Perimeter Park Drive (Suite 5)
Atlanta, GA 30341
RE: The tariff classification of tortilla-style wraps made of coconut and flaxseed, from the Philippines.
Dear Mr. Fitts:
In your letters dated April 16 and May 14, 2009, you requested a tariff classification ruling. Two samples were submitted for our examination.
The first sample is a retail packet containing four “Pure Wraps (Original Coconut),” which are soft tortilla-like products composed mainly of coconut and flaxseed. The ingredients are coconut meat, coconut water, ground flaxseed and salt. It is appears that, during manufacturing, the coconut meat was mashed, ground or similarly processed into a pulpy form so that it could be combined with the other ingredients and rolled into the flat “wrap” sheets. The sheets and their ingredients are said to be uncooked, but they have been dehydrated after mixing to reduce the “water activity level” (to prevent microbial proliferation), yet maintain natural enzymes and nutrients. Each square sheet measures 5” by 5”, and is only about 1/32” thick.
The second sample is a retail packet containing four “Pure Wraps (Coconut Curry),” which are essentially the same as the “Original,” but contain some curry as an additional ingredient. The ingredients are coconut meat, coconut water, ground flaxseed, curry and salt. Information submitted with your inquiry suggests that the coconut meat and coconut water together account for about 70% of the finished “Coconut Curry” wrap’s weight, while the flaxseed contributes about 17½%. (The respective percentages are about 79 and 17½ for the “Original Coconut.”)
Both versions of the product are said to be intended for use as substitutes for traditional bread/tortilla wraps. The consumer can use them to make sandwiches by wrapping any desired fillings within them. Alternatively, unfilled wraps may simply be eaten as snacks.
The applicable subheading for the “Pure Wraps” (“Original Coconut” and “Coconut Curry”) will be 2008.19.8500, Harmonized Tariff Schedule of the United States (HTSUS), 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: nuts, peanuts (ground-nuts) and other seeds, whether or not mixed together: other, including mixtures: other, including mixtures: mixtures. The rate of duty will be 22.4% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
When imported into the United States, the individual retail packets will be required to be marked with the product’s country of origin, e.g., “Product of the Philippines.” In accordance with section 134.46 of the Customs Regulations (19 CFR 134.46), this marking should appear in close proximity, and in lettering of at least comparable size, to any reference to a U.S. locality (e.g., Atlanta, GA).
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 Nathan Rosenstein at (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division