815442 81 Ruling Active

The tariff classification of rice crackers and fruit chips from Taiwan and China

Issued October 26, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2008.20.0090, 2008.99.0500, 2008.99.4000, 1905.90.1090, 2008.99.9090

Headings: 2008, 1905

Product description

The products are described as rice crackers and fruit chips. The crackers are baked articles prepared from rice flour, soy sauce, sugar, sesame seeds, seaweed, chili and starch. The crackers will be imported in 10-kilogram and 5-kilogram cartons. The fruit chips are prepared by slicing the fruit, deep frying in low temperature vegetable oil, and then vacuum processing the articles to reduce the oil content to between 8 and 12 percent.

CBP rationale

The applicable subheading for the rice crackers will be 1905.90.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares. The applicable subheading for the pineapple chips will be 2008.20.0090, HTS, which provides for fruit. The applicable subheading for the apple chips will be 2008.99.0500, HTS, which provides for fruit. The applicable subheading for the mango chips will be 2008.99.4000, HTS, which provides for fruit. The applicable subheading for the kiwi fruit chips will be 2008.99.9090, HTS, which provides for fruit.

Full text

NY 815442 October 26, 1995 CLA-2-19:R:N2:228 815442 CATEGORY: Classification TARIFF NO.: 1905.90.1090; 2008.20.0090; 2008.99.0500; 2008.99.4000; 2008.99.9090 Mr. Henry H. Liu Evergreen Produce Inc. 6333 212th Street S.W. Suite B Lynnwood, WA 98036 RE: The tariff classification of rice crackers and fruit chips from Taiwan and China Dear Mr. Liu: In your letter dated September 18, 1995 you requested a tariff classification ruling. The products are described as rice crackers and fruit chips. The crackers are baked articles prepared from rice flour, soy sauce, sugar, sesame seeds, seaweed, chili and starch. The crackers will be imported in 10-kilogram and 5-kilogram cartons. The fruit chips are prepared by slicing the fruit, deep frying in low temperature vegetable oil, and then vacuum processing the articles to reduce the oil content to between 8 and 12 percent. The applicable subheading for the rice crackers will be 1905.90.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares...other..other. The rate of duty will be free. The applicable subheading for the pineapple chips will be 2008.20.0090, HTS, which provides for fruit...otherwise prepared or preserved...pineapples...other. The rate of duty will be 0.52 cents per kilogram. The applicable subheading for the apple chips will be 2008.99.0500, HTS, which provides for fruit...otherwise prepared or preserved...other...apples. The rate of duty will be 1.1 cents per kilogram. The applicable subheading for the mango chips will be 2008.99.4000, HTS, which provides for fruit...otherwise prepared or preserved...other...mangoes. The rate of duty will be 3 cents per kilogram. The applicable subheading for the kiwi fruit chips will be 2008.99.9090, HTS, which provides for fruit...otherwise prepared or preserved...other...other...other. the rate of duty will be 6.8 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs 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, contact National Import Specialist Stanley Hopard at 212-466-5760. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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