The tariff classification of frozen taro root and taro leaves from the Philippines.

NY 851205 MAY 3, 1990 CLA-2-7:S:N:N1:228 851205 CATEGORY: Classification TARIFF NO.: 0710.80.7060; 0710.80.9550; 2008.99.8000; 2008.99.9090 Mr. Ron Shimokawa JRW International, Inc. P.O. Box 17482 Honolulu, HI 96817 RE: The tariff classification of frozen taro root and taro leaves from the Philippines. Dear Mr. Shimokawa: In your letters dated February 21, 1990 and March 12, 1990 you requested a tariff classification ruling. You plan to import the "root" (i.e., the corm, the thickened, upright, underground stem) and leaves of the taro plant, Colocasia esculenta. The root will be imported frozen, either whole, sliced, or mashed, after being steamed and skinned. The leaves, after removal of all hard skin from the stem, are washed, dipped in boiling water for 25 seconds or cooked in water for 6 minutes, drained and frozen. The cooked leaves may be chopped prior to freezing. The applicable subheading for the frozen taro root, mashed, will be 2008.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other edible parts of plants, otherwise prepared or preserved...other...pulp. The duty rate will be 15 percent ad valorem. The whole or sliced frozen taro root will be classified in subheading 2008.99.9090, HTS, which provides for other edible parts of plants, otherwise prepared or preserved...other...other. The rate of duty will be 7 percent ad valorem. The applicable subheading for the frozen, whole taro leaves will be 0710.80.7060, HTS, the provision for vegetables (uncooked or cooked by steaming or boiling in water, frozen...other...not reduced in size...other. The rate of duty will be 25 percent ad valorem.  When chopped, the frozen taro leaves will be classified in subheading 0710.80.9550, HTS, which provides for vegetables... frozen...reduced in size...other. The rate of duty will be 17.5 percent ad valorem. Articles classifiable under subheadings 2008.99.9090 and 0710.80.7060, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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