CLA-2-8:S:N:N7:228 802802
Mr. John A. Slagle
Barthco International, Inc.
7575 Holstein Ave.
Philadelphia, PA 19153
RE: The tariff classification of food products from Vietnam
Dear Mr. Slagle:
In your letter dated September 26, 1994, on behalf of Pacific Business Group, Philadelphia, PA, you requested a tariff classification ruling.
Samples, submitted with your letter, were examined and disposed of. The dried jackfruit pieces are yellow in color, and range in length from 1-1/2 to 2 inches. The "sesame sprinkled gum" is described as a "chewy candy." It is individually wrapped in clear plastic, and measures two inches long, two inches wide, and 3/4 inch thick. The stated ingredients are 35 percent glutinous rice, 30 percent sugar, 15 percent roasted sesame seeds, 10 percent peanuts, and 10 percent water.
The applicable subheading for the dried jackfruit will be 0813.40.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, dried...other fruit...other. The duty rate will be 35 percent ad valorem.
The applicable subheading for the sesame-sprinkled gum
will be 1704.90.2005, HTS, which provides for sugar confectionery ...not containing cocoa...other...put up for retail sale. The rate of duty will be 40 percent ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on the sesame rice paper, gingery sweet potato paper, and rice noodles. Your request for a classification ruling should include a complete description of the manufacturing process, for all items. In addition, for the rice paper and sweet potato paper, please state how they will be used in the United States. How must they be prepared by the consumer, prior to eating?
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport