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N258061 N2 Ruling Active

The tariff classification of “kiri” mochi from Japan

Issued October 24, 2014 by U.S. Customs and Border Protection.

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N2 N258061 (October 24, 2014)

Tariff classification

HTS codes: 2008.99.9090

Headings: 2008

Product description

The tariff classification of “kiri” mochi from Japan

CBP rationale

The applicable subheading for the “kiri” mochi will be 2008.99.9090, Harmonized Tariff Schedule of the United States, HTSUS, which provides for other edible parts of plants, otherwise prepared or preserved .

Full text

N258061 October 24, 2014 CLA-2-20:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2008.99.9090 Mr. Rob Decker Mitsubishi Logistics America Corp. 11934 South La Cienega Blvd. Hawthorne, CA 90250 RE: The tariff classification of “kiri” mochi from Japan Dear Mr. Decker: In your letter dated October 8, 2014, you requested a tariff classification on behalf of Valor International USA, CA. The subject product, “kiri” mochi or cut mochi, is said to be a traditional Japanese rice cake. You described the manufacturing process as polished glutinous rice soaked overnight and cooked. The cooked rice is pounded into a sticky mass. The sticky mass is then formed into various shapes (usually a sphere or cube). The applicable subheading for the “kiri” mochi will be 2008.99.9090, Harmonized Tariff Schedule of the United States, HTSUS, which provides for other edible parts of plants, otherwise prepared or preserved ... other ... other. The general rate of duty will be 6 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

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