CLA-2-7:RR:NC:FC:228 A86578
Mr. Leon D. Sierra
Sierra Supplies
P.O. Box 820033
Houston, TX 77282-0033
RE: The tariff classification of frozen yuca from Nicaragua.
Dear Mr. Sierra:
In your letters dated July 3, 1996, and August 13, 1996, you
requested a tariff classification ruling.
The product is frozen yuca put up for retail sale in plastic
bags containing one pound or five pounds, net weight. The yuca
is used in soups or as a side dish after it is fried.
The applicable subheading for the frozen yuca will be
0714.10.1000, Harmonized Tariff Schedule of the United States
(HTS), which provides for Cassava(manioc)...fresh, chilled,
frozen or dried, whether or not sliced or in the form of
pellets...cassava (manioc)...frozen. The rate of duty will be
7.9 percent ad valorem.
Articles classifiable under subheading 0714.10.1000, HTS,
which are products of Nicaragua are entitled to duty free
treatment under the Caribbean Basin Economic Recovery Act
(CBERA), upon compliance with all applicable regulations.
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