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

Ms. Ashley Hong
Nissin International Transport USA Inc.
1540 West 190th Street
Torrance, CA 90501

RE: The tariff classification of Wheat Flour from Japan.

Dear Ms. Hong:

In your letter received October 17, 2017, you requested a tariff classification ruling on behalf of Wismettac Asian Foods Inc. A sample was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.

The stated ingredients are 98.2 percent wheat flour and 1.8 percent leavening agent. The product will be imported in 20-kilogram paper bags, for use in tempura coatings by Japanese restaurants.

The applicable subheading for Wheat Flour will be 1101.00.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for wheat or meslin flour...other. The general rate of duty will be 0.7 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