CLA-2-20:RR:NC:FC:228 A86153

A.J. Spatarella
Kanematsu USA Inc.
114 West 47th Street
New York, NY 10036

RE: The tariff classification of Aloe Vera from Thailand and Japan.

Dear Mr. Spatarella:

In your letter dated August 5, 1996, you requested a tariff classification ruling.

The sample submitted with your letter was examined and disposed of. The product is a beige colored pulpy mass with brown thread-like fibers, obtained from the leaves of fresh aloe vera plants. The green surface from the leaves was removed, and the leaves were then diced, washed, pasteurized, and frozen. It is to be used as a food additive or supplement.

The applicable subheading for the Aloe Vera will be 2008.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included other...other...pulp. The rate of duty will be 13.2 percent ad valorem.

Articles classifiable under subheading 2008.99.8000, HTS which are products of Thailand, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, when the GSP is renewed.

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 Stanley Hopard at 212-466-5760.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division