N251647 N2 Ruling Active

The tariff classification of frozen soybeans from China

Issued April 7, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2008.99.6100

Headings: 2008

Product description

A description and photograph accompanied your letter. The merchandise is said to be IQF Mukimame (edible shelled green soybeans).

CBP rationale

The applicable subheading for the product will be 2008.99.6100, Harmonized Tariff Schedule of the United States (HTSUS), 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 .

Full text

N251647 April 7, 2014 CLA-2-20:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2008.99.6100 Ms. Maraike Harten Lamex Agrifoods, Inc. 80 S.W. 8th Street – Suite 2590 Miami, FL 33130 RE: The tariff classification of frozen soybeans from China Dear Ms. Harten: In your letter dated March 19, 2014, you requested a tariff classification ruling. A description and photograph accompanied your letter. The merchandise is said to be IQF Mukimame (edible shelled green soybeans). You state that the raw soybeans are shelled and blanched in hot water 95 degrees centigrade for ten seconds before entering the IQF freezing tunnel. They are then packed in bulk in either 30 pound cartons or approximately 1,500 pound totes. The product will be further processed in the United States either to be repacked in smaller retail bags, or for application in food manufacturing. The applicable subheading for the product will be 2008.99.6100, Harmonized Tariff Schedule of the United States (HTSUS), 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, including mixtures other than those of subheading 2008.19 . . . other . . . soybeans. The rate of duty will be 3.8 percent ad valorem. 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 the 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 ww.fda.gov/oc/bioterrorism/bioact.html. 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 Bruce N. Hadley, Jr. at (646) 733-3029. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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