N280119 N2 Ruling Active

The tariff classification of dried plantains, and roasted plantains from Uganda

Issued December 28, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 0803.10.2000, 2008.99.9090

Headings: 2008, 0803

Product description

Dried plantains, and roasted plantains are said to be imported in synthetic/plastic bulk packaging weighing 200-250 kilograms. They will be for commercial use, being resold and distributed in the United States.

CBP rationale

The applicable subheading for the dried plantains will be 0803.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bananas and plantains, fresh or dried…plantains…dried. The applicable subheading for the roasted plantains will be 2008.99.9090, HTSUS, which provides for fruit … otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter … not elsewhere specified or included … other … other … other.

Full text

N280119 December 28, 2016 CLA-2-08:OT:RR:NC:N4:228 CATEGORY: Classification TARIFF NO.: 0803.10.2000; 2008.99.9090 Ms. Renee Dunn RAD Snack Trade, LLC 9401 Eagle Ridge Dr. Bethesda, MD 20817 RE: The tariff classification of dried plantains, and roasted plantains from Uganda Dear Ms. Dunn: In your letter dated September 28, 2016, you requested a tariff classification ruling. Dried plantains, and roasted plantains are said to be imported in synthetic/plastic bulk packaging weighing 200-250 kilograms. They will be for commercial use, being resold and distributed in the United States. The applicable subheading for the dried plantains will be 0803.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bananas and plantains, fresh or dried…plantains…dried. The general rate of duty will be 1.4 percent ad valorem. The applicable subheading for the roasted plantains will be 2008.99.9090, HTSUS, which provides for fruit … otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter … not elsewhere specified or included … other … 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 https://hts.usitc.gov/current. Articles classifiable under subheadings 0803.10.2000 and 2008.99.9090, HTSUS, that are products of Uganda 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 our Web site at www.cbp.gov and search for the term “GSP.” 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. 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, Steven A. Mack Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →