10 newer rulings cite the same tariff codes.

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

I80951 I8 Ruling Active

The tariff classification of Sweet Palm Wraps from Burma (Myanmar)

Issued May 10, 2002 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

I8 I80951 (May 10, 2002)

Tariff classification

HTS codes: 1404.90.0000

Headings: 1404

Product description

Amico brand Sweet Palm Wraps are ready-made tobacco tubes made from the leaf of the tree Cordia myxa L. The leaf is moistened and rolled into the shape of a hollow tube approximately 5 inches long and 3/16-inch in diameter, at the top of which, covered by the leaf, is a corn husk “filter.” After drying, five tubes are packed in a plastic pouch and placed into a cardboard box for retail sale.

CBP rationale

The applicable subheading for the Sweet Palm Wraps 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 I80951 May 10, 2002 CLA-2-14:RR:NC:2:228 I80951 CATEGORY: Classification TARIFF NO.: 1404.90.0000 Mr. John B. Petrie Ziggy’s Tobacco & Novelty P.O. Box 729 Rutland, MA 01543 RE: The tariff classification of Sweet Palm Wraps from Burma (Myanmar) Dear Mr. Petrie: In your letter dated April 16, 2002 you requested a tariff classification ruling. A sample, submitted with your letter, was examined and disposed of. Amico brand Sweet Palm Wraps are ready-made tobacco tubes made from the leaf of the tree Cordia myxa L. The leaf is moistened and rolled into the shape of a hollow tube approximately 5 inches long and 3/16-inch in diameter, at the top of which, covered by the leaf, is a corn husk “filter.” After drying, five tubes are packed in a plastic pouch and placed into a cardboard box for retail sale. The applicable subheading for the Sweet Palm Wraps 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 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow I80951

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.