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

Mr. Quinn O’Rourke
North Pacific Group, Inc.
10200 SW Greenburg Road
Portland, OR 97223

RE: The tariff classification of sliced water chestnuts from China.

Dear Mr. O’Rourke:

In your letter dated January 7, 2008, you requested a tariff classification ruling.

A description of the product accompanied your letter. A sample and additional information was received on January 24, 2008. The product consists of water chestnuts (Eleocharis dulcis) that have been peeled, sliced and packed in water. They will be imported in cans containing 1800 grams, drained weight.

The applicable subheading for the water chestnuts will be 2008.99.7110, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit, nuts, and other edible parts of plants, otherwise prepared or preserved, not elsewhere specified or included…other…other…Chinese water chestnuts…other… sliced. The rate of duty will be free.

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 telephone number (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 Stanley Hopard at 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division