885598 88 Ruling Active

The tariff classification of dehydrated, shelled and peeledchestnuts (Castanea spp.) and chestnut flour from Italy.

Issued May 26, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 0802.40.0000, 1106.30.4000

Headings: 0802, 1106

Product description

The tariff classification of dehydrated, shelled and peeledchestnuts (Castanea spp.) and chestnut flour from Italy.

CBP rationale

The applicable subheading for the dehydrated, shelled and peeled chestnuts (Castanea spp.) will be 0802.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other nuts, fresh or dried, whether or not shelled or peeled: chestnuts (Castanea spp. The applicable subheading for the chestnut flour will be 1106.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for flour, meal and powder of products of chapter 8: other.

Full text

NY 885598 May 26, 1993 CLA-2-08:S:N:N7:231 885598 CATEGORY: Classification TARIFF NO.: 0802.40.0000, 1106.30.4000 Ms. Ingrid M. Flynn Flinko P.O. Box 80102 South Dartmouth, MA 02748-1281 RE: The tariff classification of dehydrated, shelled and peeled chestnuts (Castanea spp.) and chestnut flour from Italy. Dear Ms. Flynn: In your letter dated April 27,1993 you requested a tariff classification ruling. The applicable subheading for the dehydrated, shelled and peeled chestnuts (Castanea spp.) will be 0802.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other nuts, fresh or dried, whether or not shelled or peeled: chestnuts (Castanea spp.). The rate of duty will be free. The applicable subheading for the chestnut flour will be 1106.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for flour, meal and powder of products of chapter 8: other. The rate of duty will be 15 percent ad valorem. 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

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