The tariff classification of food products from Vietnam
Issued October 19, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 0813.40.9000, 1704.90.2005
Product description
The dried jackfruit pieces are yellow in color, and range in length from 1-1/2 to 2 inches. The "sesame sprinkled gum" is described as a "chewy candy." It is individually wrapped in clear plastic, and measures two inches long, two inches wide, and 3/4 inch thick. The stated ingredients are 35 percent glutinous rice, 30 percent sugar, 15 percent roasted sesame seeds, 10 percent peanuts, and 10 percent water.
CBP rationale
The applicable subheading for the dried jackfruit will be 0813.40.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, dried. The applicable subheading for the sesame-sprinkled gum will be 1704.90.2005, HTS, which provides for sugar confectionery .
Full text
NY 802802 October 19, 1994 CLA-2-8:S:N:N7:228 802802 CATEGORY: Classification TARIFF NO.: 0813.40.9000; 1704.90.2005 Mr. John A. Slagle Barthco International, Inc. 7575 Holstein Ave. Philadelphia, PA 19153 RE: The tariff classification of food products from Vietnam Dear Mr. Slagle: In your letter dated September 26, 1994, on behalf of Pacific Business Group, Philadelphia, PA, you requested a tariff classification ruling. Samples, submitted with your letter, were examined and disposed of. The dried jackfruit pieces are yellow in color, and range in length from 1-1/2 to 2 inches. The "sesame sprinkled gum" is described as a "chewy candy." It is individually wrapped in clear plastic, and measures two inches long, two inches wide, and 3/4 inch thick. The stated ingredients are 35 percent glutinous rice, 30 percent sugar, 15 percent roasted sesame seeds, 10 percent peanuts, and 10 percent water. The applicable subheading for the dried jackfruit will be 0813.40.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, dried...other fruit...other. The duty rate will be 35 percent ad valorem. The applicable subheading for the sesame-sprinkled gum will be 1704.90.2005, HTS, which provides for sugar confectionery ...not containing cocoa...other...put up for retail sale. The rate of duty will be 40 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the sesame rice paper, gingery sweet potato paper, and rice noodles. Your request for a classification ruling should include a complete description of the manufacturing process, for all items. In addition, for the rice paper and sweet potato paper, please state how they will be used in the United States. How must they be prepared by the consumer, prior to eating? This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
More rulings on the same tariff codes
The tariff classification of BEAR yoyo fruit rolls from South Africa
The tariff classification, marking, and country of origin of miracle fruits from Japan
The tariff classification of Maple Lollipops, Maple Chewies, Hard Maple Candies, Blueberry Syrup, and Blueberry Spread from Canada.
The tariff classification and status under the North American Free Trade Agreement (NAFTA), of "Kraft" Marshmallows from Canada; Article 509
The tariff classification of Confectioneries from Italy.
The tariff classification of Confectionery Bars from Mexico.
The tariff classification of Confectionery from England.
The tariff classification of various confectionery products from Hungary.
The tariff classification of fruit bars from Australia.
The tariff classification of Crystal Chocolate Shapes from England.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →