CLA-2-08:RR:NC:FC:231 A82111

Mr. Gunther Rowohlt
Offshore Trading Corporation
3921 Southwest 47th Avenue
Fort Lauderdale, FL 33314

RE: The tariff classification of Brazil nuts from Brazil.

Dear Mr. Rowohlt:

In your letter, dated March 25, 1996, you have requested a tariff classification ruling. The product is uncrushed, in shell Brazil nuts. They will be packed in containers. The applicable subheading for the Brazil nuts will be 0801.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled, Brazil nuts, in shell. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Ralph Conte at (212) 466-5759.


Roger J. Silvestri
National Commodity
Specialist Division