CLA-2-20:OT:RR:NC:N5 228
Liliana Terry
Frito-Lay
7701 Legacy Dr.
Plano, TX 75024
RE: The tariff classification of Taro Lime Flavor Chips from China.
Dear Ms. Terry:
In your letter dated April 3, 2026, you requested a tariff classification ruling.
The subject merchandise, “Taro Lime Flavor Chips,” is said to contain taro, palm oil, sugar, corn
maltodextrin, natural flavors, salt, citric acid, and malic acid. The product is presented in the form of thin
curled discs, similar in appearance to common potato chips. The “Taro Lime Flavor Chips” will be imported
in 16.93 ounce bags for retail sale.
The “Taro Lime Flavor Chips” are said to be prepared by peeling taro root vegetables, then washing, cutting,
and slicing in preparation for frying. After frying into a crisp, the product undergoes sorting, seasoning, and
packaging for import into the United States.
The applicable subheading for the product, “Taro Lime Flavor Chips” will be 2008.99.9195, Harmonized
Tariff Schedule of the United States (HTSUS), which provides for “Fruits, 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: Other: Other.” The general rate of duty will be 6 percent
ad valorem.
The duties cited above are current as of this ruling’s issuance. 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 https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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
www.fda.gov/oc/bioterrorism/bioact.html.
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 Timothy Petrulonis at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division