CLA-2-19:OT:RR:NC:N5 232
Francene Hinds
JAV International Inc
500 Ocean Ave
East Rockaway, NY 11518
RE: The tariff classification of Bulgar Freekeh from Turkiye
Dear Ms. Hinds:
In your letter dated August 18, 2026, you requested a tariff classification ruling on behalf of your client,
DMO Venture Corp. A detailed manufacturing flowchart and descriptive literature accompanied your
request.
The subject matter Bulgar Freekeh, is described as a green wheat that undergoes flame-roasting by burning it
with its own husk and straw. You have stated that the Bulgar Freekeh does not undergo any cooking
(boiling, steaming, parboiling, etc.) whatsoever during its manufacture. Bulgar Freekeh will be imported into
the United States in 55 lb. plastic sacks. Upon importation, the Bulgar Freekeh will be repacked for retail
sale to be used as a rice alternative.
The applicable subheading for the Bulgur Freekeh will be 1904.90.0140, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for prepared foods obtained by the swelling or roasting of cereals or
cereal products (for example, cornflakes); cereals (other than corn (maize)) in grain form or in the form of
flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not
elsewhere specified or included…other…other. The general rate of duty will be 14 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 ww
w.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 Frank Troise at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division