CLA-2-07:OT:RR:NC:N2:228

Mr. David E. Hartnett
Nissin International Transport
900 Thorndale Ave.
Elk Grove Village, IL 60007

RE: The tariff classification of wasabi from Indonesia

Dear Mr. Hartnett:

In your letter dated April 5, 2021, you requested a tariff classification ruling on behalf of your client, Vox Trading USA Corp.

A description of the products and supporting documentation was submitted with your inquiry. The subject merchandise is described as whole wasabi (Wasabi japonica), imported in fresh or frozen condition, and the root of the wasabi plant, also known as the rhizome, imported in fresh or frozen condition. The wasabi is thoroughly washed in a chlorine solution, which prevents proliferation of fungus, subsequent to being blanched for 15 seconds at temperatures of approximately 98 degrees Celsius inside a stainless-steel blanching tub.

The applicable subheading for the whole wasabi and the root of the wasabi plant, in fresh or chilled condition, will be 0706.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for carrots, turnips, salad beets… salsify, celeriac, radishes and similar edible roots, fresh or chilled … other … other. The general rate of duty will be 10 percent ad valorem.

The applicable subheading for the whole wasabi, in frozen condition, will be 0710.80.7060, HTSUS, which provides for vegetables (uncooked or cooked by steaming or boiling in water), frozen ... other vegetables ... other ... not reduced in size ... other ... other. The general rate of duty will be 11.3 percent ad valorem.

The applicable subheading for the root of the wasabi plant, in frozen condition, will be 0710.80.9750, HTSUS, which provides for vegetables (uncooked or cooked by steaming or boiling in water), frozen ... other vegetables ... other ... reduced in size … other … other. The general rate of duty will be 14.9 percent ad valorem.

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 Timothy Petrulonis at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division