L80054 L8 Ruling Active

The tariff classification of roasted locust bean pods from Spain, Morocco, Turkey, Greece, and Italy.

Issued October 20, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2008.99.9090

Headings: 2008

Product description

The imported product is described as St. John’s bread, or locust bean pods, that have been roasted, kibbled, and put up in 1000-pound sacks. After importation, a substance resembling molasses is extracted from the pods, processed, and sold as a flavoring ingredient.

CBP rationale

The applicable subheading for the roasted, kibbled St. John’s bread (locust bean pods) will be 2008.99.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, nuts, and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included…other,…other…other…other.

Full text

NY L80054 October 20, 2004 CLA-2-20:RR:NC:2:228 L80054 CATEGORY: Classification TARIFF NO.: 2008.99.9090 Dr. William L. Orton Frutarom USA Inc. 9500 Railroad Avenue North Bergen, NJ 07047 RE: The tariff classification of roasted locust bean pods from Spain, Morocco, Turkey, Greece, and Italy. Dear Dr. Orton: In your letter dated September 30, 2004, you requested a tariff classification ruling. Samples, submitted with your letter, were examined and disposed of. The imported product is described as St. John’s bread, or locust bean pods, that have been roasted, kibbled, and put up in 1000-pound sacks. After importation, a substance resembling molasses is extracted from the pods, processed, and sold as a flavoring ingredient. The applicable subheading for the roasted, kibbled St. John’s bread (locust bean pods) will be 2008.99.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, nuts, and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included…other,…other…other…other. The rate of duty will be 6 percent ad valorem. Articles classifiable under subheading 2008.99.9090, HTS, which are products of Morocco and Turkey may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "T-GSP". 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

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