F86795 F8 Ruling Active

The tariff classification of a natural rolling paper for tobacco from Thailand

Issued May 19, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1404.90.0000

Headings: 1404

Product description

“Sweet Palm Wraps” is a rolling “paper” for tobacco, made from palm leaves. The product is made from the leaves of the Nipa palm (Nipa fruticans), cut to size (3”x1.5” or 3”x2”), dried, and packed for retail sale, 30 wrappers in a plastic pouch inside a cardboard box.

CBP rationale

The applicable subheading for this product will be 1404.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for vegetable products not elsewhere specified or included…other.

Full text

NY F86795 May 19, 2000 CLA-2-14:RR:NC:2:228 F86795 CATEGORY: Classification TARIFF NO.: 1404.90.0000 Mr. John B. Petrie Petrie Industries 351 Pommogussett Road Rutland, MA 01543 RE: The tariff classification of a natural rolling paper for tobacco from Thailand Dear Mr. Petrie: In your letter dated May 2, 2000 you requested a tariff classification ruling. A sample, submitted with your letter, was examined and disposed of. “Sweet Palm Wraps” is a rolling “paper” for tobacco, made from palm leaves. The product is made from the leaves of the Nipa palm (Nipa fruticans), cut to size (3”x1.5” or 3”x2”), dried, and packed for retail sale, 30 wrappers in a plastic pouch inside a cardboard box. The applicable subheading for this product will be 1404.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for vegetable products not elsewhere specified or included…other. The rate of duty will be free. The importation of this merchandise may be subject to restrictions imposed by the United States Department of Agriculture and/or Food and Drug Administration. It is suggested you contact these agencies directly for further information. 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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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