The tariff classification of Freekeh from the West Bank

N257591 October 7, 2014 CLA-2-19:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1904.90.0140 Mr. Aaron Bier Brauner International Corporation 66 York Street, Suite 100 Jersey City, NJ 07302 RE: The tariff classification of Freekeh from the West Bank Dear Mr. Bier: In your letter dated September 22, 2014, you requested a tariff classification ruling on behalf of Canaan Fair Trade Co. A sample and a copy of a final version of the product label were submitted with your letter. A manufacturing process was provided via e-mail correspondence dated September 30, 2014. The sample was examined and disposed of. Freekeh is said to be sun-dried, flame roasted (in an oven), husked, cracked green wheat. The husks protect the wheat during the fire roasting and the purpose of roasting is to remove the husks. The fire roasting also gives the freekeh its signature “roasted” flavor. The cooking instructions on the label suggest either a 30-minute cooking time to prepare as a rice alternative, or a 60-90 minute cooking time to use in soup, by combining the recommended amount of water or broth, salt and Freekeh. The applicable subheading for the Freekeh will be 1904.90.0140, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included … other ... other. The general rate of duty will be 14 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division