Daniel Nava
Job Supply Inc.
741 Baldwin Palm Avenue Plantation, FL 33324

RE: The tariff classification of a cassava flat bread from Venezuela.

Dear Mr. Nava:

In your letter dated April 28, 2024, you requested a tariff classification ruling. In lieu of samples, illustrative literature, and a product description were provided.

The Cassava Flat Bread, Mila, is a preparation of cassava (manioc) for human consumption. The ingredient composition is 100% cassava; it does not contain flour, sugar, milk, sausage, meat, meat offal, blood insects, fish or crustaceans, mollusks or other aquatic invertebrates, or any combination thereof. During preparation, the cassava manufacturing operations entails peeling, grating, extraction of excess water, and cooking, specifically, heat treatment at atmospheric pressure. In the condition at the time of U.S. importation, the preparation will be presented at an ambient temperature and will undergo no further processing. At the time of U.S. importation, the preparation is not a bulk product for sale to hospitals, prisons, military establishments or food service establishments such as restaurants, hotels, bars or bakeries, etc. The preparation will not be transported to a distributor for repacking of bulk quantities into retail packages. At the time of U.S. importation, the preparation is packaged and labeled for grocery retail sale as is with 3-slices per a 7-ounce package.

The applicable subheading for the subject merchandise will be 2008.99.6500 Harmonized Tariff Schedule of the United States (HTSUS), which provides for Fruit, nuts, and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: Other, including mixtures other than those of subheading 2008.19: Other: Cassava (manioc). The rate of duty is 7.9% 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 at

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.

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

This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dharmendra Lilia at [email protected].


Steven A. Mack
National Commodity Specialist Division