B86383 B8 Ruling Active

The tariff classification of lucuma flour from Peru

Issued June 26, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1106.30.4000

Headings: 1106

Product description

Lucuma flour is a brown-colored powder, prepared from the dried and pulverized pulp of the fruit Pouteria obovata Baehni (Lucuma obovata H.B.K.). The flour will be used as a flavoring ingredient in ice cream.

CBP rationale

The applicable subheading for the lucuma flour will be 1106.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for flour, meal and powder.

Full text

NY B86383 June 26, 1997 CLA-2-11:RR:NC:2:228 B86383 CATEGORY: Classification TARIFF NO.: 1106.30.4000 Ms. Dina McDowell McDowell Trading Corp. P.O. Box 623 Croton-on-Hudson, NY 10520 RE: The tariff classification of lucuma flour from Peru Dear Ms. McDowell: In your undated letter, received on June 11, 1997, you requested a tariff classification ruling. A sample, submitted with your letter, was examined and disposed of. Lucuma flour is a brown-colored powder, prepared from the dried and pulverized pulp of the fruit Pouteria obovata Baehni (Lucuma obovata H.B.K.). The flour will be used as a flavoring ingredient in ice cream. The applicable subheading for the lucuma flour will be 1106.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for flour, meal and powder...of the products of chapter 8...other. The duty rate will be 12.3 percent ad valorem. The Generalized System of Preferences (GSP) expired at midnight May 31, 1997. If the program is renewed by Congress, articles classifiable under subheading 1106.30.4000, HTS, will be entitled to duty free treatment under the GSP upon compliance with all applicable regulations. This ruling is being issued under the provisions of Part 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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