CLA-2-11:OT:RR:NC:N2:231
Ms. Julie Dreke
Toshoku America Inc.
15407 McGinty Road West
Wayzata, MN 55391
RE: The tariff classification of Corn Powder from Peru
Dear Ms. Dreke:
In your letter dated January 23, 2020, you requested a tariff classification ruling. The sample and documentation received with your request was forwarded to the Custom and Border Protection Laboratory for review. That review is now complete. We apologize for the delay in the issuance of this ruling. The lab finds that the sample meets 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). In addition, the sample meets the Note 2(B) sieve-test requirement for flours of heading 1102, HTSUS.
The subject merchandise is Purple Corn Whole Powder derived from 100 percent purple corn and kernel. According to the manufacturing flowchart submitted with your letter, the corn is cleaned, chopped, dried, milled, sifted, and packed. The product has various applications such as a replacement for flour, an ingredient in bakery and confectionary goods, cereal, flakes etc. You have indicated that the product will be imported in 10-kilogram high-density polyethylene bags and 20-kilogram double corrugated cardboard cartons.
The applicable subheading for the Purple Corn Whole Powder will be 1102.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Cereal flours other than of wheat or meslin: Corn (maize) flour.” The rate of duty will be 0.3cents per kilogram.
Articles classifiable under subheading 1102.20.0000, HTSUS, which are products of Peru, are currently entitled to duty free treatment under the United States-Peru Trade Promotion Agreement Implementation Act (PETPA) upon compliance with all applicable regulations.
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 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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division