4 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

873314 87 Ruling Active

The tariff classification of corn flour and ground cassava(manioc) from Brazil.

Issued May 8, 1992 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

87 873314 (May 8, 1992)

Tariff classification

HTS codes: 1106.20.0000, 1102.20.0000

Headings: 1106, 1102

Product description

The tariff classification of corn flour and ground cassava(manioc) from Brazil.

CBP rationale

The applicable subheading for the corn flour will be 1102.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cereal flours other than wheat or meslin: corn (maize) flour. The applicable subheading for the ground cassava (manioc) will be 1106.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for flour and meal of sago, roots or tubers of heading 0714.

Full text

NY 873314 MAY 8,1992 CLA-2-11:S:N:N1:231 873314 CATEGORY: Classification TARIFF NO.: 1102.20.0000, 1106.20.0000 Ms. Mariza Ribeiro Arsolf Corporation 694 Market Street Newark, N.J. 07105 RE: The tariff classification of corn flour and ground cassava (manioc) from Brazil. Dear Ms. Ribeiro: In your letter dated April 10, 1992 you requested a tariff classification ruling. The products in question are corn flour and ground cassava (manioc). The applicable subheading for the corn flour will be 1102.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cereal flours other than wheat or meslin: corn (maize) flour. The duty rate will be 0.66 cents per kilogram. The applicable subheading for the ground cassava (manioc) will be 1106.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for flour and meal of sago, roots or tubers of heading 0714. The duty rate will be free. Articles classifiable under subheading 1102.20.0000 HTS, which are products of Brazil are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted does not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at: Food And Drug Administration Division of Regulatory Guidance 200 C Street, S.W. Washington, D.C. 20204 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 

View original on CBP CROSS →

More rulings on the same tariff codes

Follow 873314

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.