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 Corn Flour and Rice Flour from Spain
Dear Mr. Shube:
In your letter dated December 17, 2018, you requested a tariff classification ruling on behalf of your client, Liven SA (Barcelona, Spain).
The subject merchandise is Corn Flour and Rice Flour. The New York Customs and Border Protection Laboratory analyzed the samples submitted to our office. The review is now complete. We apologize for any delay. The laboratory results indicate that the samples meet the Chapter 11, Note 2(A) starch and ash content requirements for classification within that chapter of the Harmonized Tariff Schedule of the United States (HTSUS). The samples also meet the Note 2(B) sieve-test requirement for flours of heading 1102, HTSUS. Per the e-mail correspondence received from Liven SA, the two products at issue will be used in a food incubator for sample production and testing. The Corn Flour and Rice Flour will be imported in 25-kilogram paper bags.
The applicable subheading for the Corn Flour will be 1102.20.0000, HTSUS, which provides for “Cereal flours other than of wheat or meslin: Corn (maize) flour.” The rate of duty will be 0.3 cents per kilogram.
The applicable subheading for the Rice Flour will be 1102.90.2500, HTSUS, which provides for “Cereal flours other than of wheat or meslin: Rice flour.” The 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 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 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