B87157 B8 Ruling Active

The tariff classification of dried black fungus from Taiwan

Issued July 16, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 0712.90.8080

Headings: 0712

Product description

Dried Black Fungus are dried, shriveled, flat articles, purple/black on one surface, light brown on the other, packed in a clear plastic bag containing one pound, net weight. The dried fungus will be sold to restaurants and other food service buyers.

CBP rationale

The applicable subheading for the dried black fungus will be 0712.90.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.

Full text

NY B87157 July 16, 1997 CLA-2-7:RR:NC:2:228 B87157 CATEGORY: Classification TARIFF NO.: 0712.90.8080 Mr. Bob Somerville F.C. Gerlach & Co., Inc 290 Central Ave. Lawrence, NY 11559 RE: The tariff classification of dried black fungus from Taiwan Dear Mr. Somerville: In your letter dated July 7, 1997, on behalf of CBL Trading, Inc., you requested a tariff classification ruling. A sample, submitted with your letter, was examined and disposed of. Dried Black Fungus are dried, shriveled, flat articles, purple/black on one surface, light brown on the other, packed in a clear plastic bag containing one pound, net weight. The dried fungus will be sold to restaurants and other food service buyers. The applicable subheading for the dried black fungus will be 0712.90.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared...other vegetables...other. The rate of duty will be 10.7 percent ad valorem. 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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