The tariff classification of dried lotus seeds from China.

N025538 April 14, 2008 CLA-2-12:OT:RR:E:NC:SP:231 CATEGORY: Classification TARIFF NO.: 1209.99.4090 Ms. Judy Tang Masterpiece International Limited 400 Oyster Point Blvd. (Suite 410) South San Francisco, CA 94080 RE: The tariff classification of dried lotus seeds from China. Dear Ms. Tang: In your letter dated April 1, 2008, you requested a tariff classification ruling on behalf of West Honest International, Inc. (City of Industry, CA). The goods in question are described as dried lotus seeds, which are the seeds produced by the plant whose scientific name is Nelumbo nucifera. Information accompanying your letter indicates that the most common use of the product is to serve as a principal ingredient in lotus seed paste, which in turn is used in foods such as Chinese pastries, Japanese cakes and other dessert items. For the purposes of this ruling, it is assumed that the imported goods will be the dried, natural seeds, not cooked or otherwise prepared or preserved. The applicable subheading for the dried lotus seeds will be 1209.99.4090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) seeds, fruits and spores of a kind used for sowing. The rate of duty will be 0.83 cents per kilogram. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. These goods may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact this agency regarding possible applicable regulations at the following location: U.S. Department of Agriculture APHIS Plant Protection and Quarantine Permit Unit 4700 River Road, Unit 136 Riverdale, MD 20737-1236 Telephone number: 877-770-5990 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 Nathan Rosenstein at 646-733-3030. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division