CLA-2-11:OT:RR:NC:N2:231
Mr. Brian Shube
Brian Shube Consulting Inc.
8 Harbor Town Road
Monroe Township, NJ 08831
RE: The tariff classification of Potato Flakes and Sunflower Oil from Spain
Dear Mr. Shube:
In your letter dated November 13, 2018, you requested a tariff classification ruling on behalf of your client, Liven SA (Barcelona, Spain).
The five products under review are Potato Flakes, HOSO Sunflower Oil, Rice Flour, Corn Flour and Corn Starch.
Potato flakes are composed of potatoes, emulsifier (mono-and diglycerides of fatty acids), stabilizer (diphosphates), acidity regulator (citric acid), antioxidant (fatty acid esters of ascorbic acid) and sodium metabisulfite (preservative).
Heading 1105 allows for steam-cooking, drying and ricing potatoes resulting in flakes. The product will be imported in 1000-kilogram polypropylene bags.
HOSO Sunflower oil is derived from sunflower seeds. The seeds are cleaned, granulated, oil is extracted from the cake with hexane and subsequently refined (i.e. filtered, distilled, deodorized, winterized, bleached, etc.) and bottled. The product will be imported in 25-kilogram plastic bottles.
Both the products at issue will be used in a food incubator for sample production and testing.
The applicable subheading for the Potato Flakes will be 1105.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Flour, meal, powder, flakes, granules and pellets of potatoes: Flakes, granules and pellets. The general rate of duty will be 1.3 cents per kilogram.
The applicable subheading for the HOSO Sunflower Oil will be 1512.19.0020, HTSUS, which provides for Sunflower-seed, safflower or cottonseed oil, and fractions thereof, whether or not refined, but not chemically modified: Other: Sunflower-seed oil. The rate of duty will be 1.7 cents per kilogram plus 3.4 percent ad valorem.
Your request does not provide sufficient information in order for this office to rule on the three remaining items, Rice Flour, Corn Flour and Corn Starch. The first two items must be tested to assess whether they meet the parameters set forth in Notes 2 (A) and 2 (B) to Chapter 11. If you wish to pursue a ruling for the aforementioned items, please provide a sizeable sample of each accompanied by a complete breakdown of component materials by weight and a detailed flow chart of the manufacturing process. Please note that if you decide to resubmit these products, it would be helpful if you send in two separate requests, since the items are handled by two different National Import Specialists, NIS 231 (rice flour, corn flour) and NIS 136 (pregelatinized corn starch), respectively.
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 the 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 the 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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division