CLA-2-11:OT:RR:NC:N2:231

Ms. Ellen DiLapi
Sumitomo Corporation of Americas
1979 Marcus Avenue
Suite No. 220
Lake Success, NY 11042

RE: The tariff classification of Rice Flours from Japan.

Dear Ms. DiLapi:

In your letter received September 27, 2017, you requested a tariff classification ruling on three products. Samples were submitted with your ruling request and were forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.

The three rice flour products are identified as KGS-981, JU-800A and JM-600F. Your stated ingredients for KGS-981 consist of 91.2 percent rice flour, 7.5 percent brown rice flour and 1.3 percent agar. You state JU-800A consists of 100 percent rice flour and JM-600F consists of 100 percent sweet rice flour. The product will be imported in 20-kilogram paper bags, for use as an ingredient in gluten free bread.

The applicable subheading for the three products KGS-981, JU-800A and JM-600F will be 1102.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Cereal flours other than of wheat or meslin: Other: Rice flour. The general rate of duty will be 0.09 cents per kilogram.

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 https://hts.usitc.gov/current.

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 Frank Troise at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division