CLA-2-08:S:N:N7:231 892101

Mr. J. A. Ryan
Worldwide Shipping, Inc.
P.O. Box 68402
Virginia Beach, Virginia 23455

RE: The tariff classification of Kola Nuts (Cola Nuts) from Nigeria.

Dear Mr. Ryan:

In your letter dated November 1, 1993, on behalf of American Mercantile Corp., Memphis, TN, you requested a tariff classification ruling.

The product, kola nuts, are said to be dried, shelled and cut. The applicable subheading for the kola nuts will be 0802.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other nuts, fresh or dried, whether or not shelled or peeled: other: other: shelled, other. The duty rate will be 11 cents per kilogram. Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at:

Food And Drug Administration Division of Regulatory Guidance 200 C Street, S.W. Washington, D.C. 20204

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