CLA-2-7:S:N:N1:228 851205
2008.99.9090
Mr. Ron Shimokawa
JRW International, Inc.
P.O. Box 17482
Honolulu, HI 96817
RE: The tariff classification of frozen taro root and taro
leaves from the Philippines.
Dear Mr. Shimokawa:
In your letters dated February 21, 1990 and March 12, 1990
you requested a tariff classification ruling.
You plan to import the "root" (i.e., the corm, the
thickened, upright, underground stem) and leaves of the taro
plant, Colocasia esculenta. The root will be imported frozen,
either whole, sliced, or mashed, after being steamed and skinned.
The leaves, after removal of all hard skin from the stem, are
washed, dipped in boiling water for 25 seconds or cooked in water
for 6 minutes, drained and frozen. The cooked leaves may be
chopped prior to freezing.
The applicable subheading for the frozen taro root, mashed,
will be 2008.99.8000, Harmonized Tariff Schedule of the United
States (HTS), which provides for other edible parts of plants,
otherwise prepared or preserved...other...pulp. The duty rate
will be 15 percent ad valorem.
The whole or sliced frozen taro root will be classified in
subheading 2008.99.9090, HTS, which provides for other edible
parts of plants, otherwise prepared or preserved...other...other.
The rate of duty will be 7 percent ad valorem.
The applicable subheading for the frozen, whole taro leaves
will be 0710.80.7060, HTS, the provision for vegetables (uncooked
or cooked by steaming or boiling in water, frozen...other...not
reduced in size...other. The rate of duty will be 25 percent ad
valorem.
When chopped, the frozen taro leaves will be classified in
subheading 0710.80.9550, HTS, which provides for vegetables...
frozen...reduced in size...other. The rate of duty will be 17.5
percent ad valorem.
Articles classifiable under subheadings 2008.99.9090 and
0710.80.7060, HTS, which are products of the Philippines are
entitled to duty free treatment under the Generalized System of
Preferences (GSP) upon compliance with all applicable
regulations.
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