CLA-2-20:OT:RR:E:NC:N2:228

Mr. Sanford Leake, III
Lamb Weston Sales, Inc.
8701 W. Gage Boulevard
Kennewick, Washington 99336

RE: The tariff classification of Sweet Potato Puff

Dear Mr. Leake:

In your letter dated September 5, 2012, you requested a tariff classification ruling.

The subject merchandise is described as Sweet Potato Puff. The sweet potatoes are peeled, cut, blanched, shaped through an extrusion process, par fried and individually quick frozen for preservation. The stated ingredients are sweet potatoes, sugar, cornstarch, canola oil, modified food starch, rice flour, salt, dextrin, natural flavoring, coloring, dextrose, xanthan gum and leavening.

The applicable subheading for the Sweet Potato Puff will be 2008.99.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit…otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter…not elsewhere specified or included…other…other…other. The rate of duty will be 6 percent 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.

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 Bruce N. Hadley, Jr. at (646) 733-3029.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division