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NY 887091

October 7, 1993



TARIFF NO.: 0305.49.4040; 0904.20.7000; 1103.13.0020; 1106.20.0000; 2008.99.6500; 2008.99.8000

Mr. Willie K. Apana
Sun, Moon & Stars (IMPEX) International
227 Tioga Street
Trenton, NJ 08609

RE: The tariff classification of food products from Ghana

Dear Mr. Apana:

In your letter dated June 2, 1993 you requested a tariff classification ruling.

Six different products are identified in your letter. Samples of five articles were submitted. Two of these samples were forwarded to the U.S. Customs laboratory for analysis. The imported merchandise will be four types of fish, dried pepper, "corn dough," "cassava dough," "gari," and "palmnut butter."

The fish in question are described as four fresh water species taken from the Volta River in Ghana. The local names of these fish are Gefio, Konei, Tilapia, and Amanyi. These fish will be gutted, scaled, and cleaned. Large specimens of Gefio, Konei, and Tilapia will be cut into three or four smaller pieces. (Amanyi is said to be a smaller fish.) After this initial preparation, the whole fish and pieces will be cooked and smoked, then dried. The finished product will be placed in plastic bags which, finally, will be packed in export cartons.

The dried pepper is a red/orange, dry, granular product prepared by drying and grinding the fruit of the genus Capsicum.

The articles described as "corn dough" and "cassava dough" are actually the dry powders from which a dough will be made. Both are made by grinding corn or cassava in a mill. Analysis of the corn product found it to contain 53.2 percent starch and .16 percent ash. Its rate of passage through a sieve with an aperture of 500 microns was 67.1 percent. A particle size analysis of the cassava product found 99.8 percent capable of passing through a sieve with a 1.25 millimeter aperture. The product called "gari" is an off-white, dry, granular product prepared by drying and grinding the tuberous roots of the cassava plant, and then roasting the dried powder.

"Palm butter," put up in a can labelled "Cream of Palm Fruits," is a yellow/orange, creamy, and somewhat oily product, said to be made by grinding the flesh of the fruits of a plant in the Palmaceae family. The container label identifies the ingredients as palm fruit pulp, water, and salt. This product will be used as an ingredient in the preparation of soups and stews.

The applicable subheading for the fresh water fish, whether whole or in pieces, cooked, smoked and dried, will be 0305.49.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process...smoked fish, including fillets...other... other...other. The duty rate will be free.

The applicable subheading for the dried pepper will be 0904.20.7000, HTS, which provides for dried or crushed or ground fruits of the genus Capsicum (peppers)...other...ground. The rate of duty will be 11.2 cents per kilogram.

The applicable subheading for the "corn dough" will be 1103.13.0020, HTS, which provides for cereal groats, meal and pellets...groats and meal...of corn (maize)..cornmeal. the rate of duty will be .66 cents per kilogram.

The applicable subheading for the "cassava dough" will be 1106.20.0000, HTS, which provides for flour and meal of sago, roots or tubers of heading 0714. The rate of duty will be free.

The applicable subheading for the "gari" will be 2008.99.6500, HTS, which provides for other edible parts of plants, otherwise prepared or preserved...other...yucca. The rate of duty will be 17.5 percent ad valorem. If entered prior to January 1, 1994, the rate of duty will be 13.1 percent ad valorem, pursuant to subheading 9903.10.32, HTS.

The applicable subheading for the palm butter will be 2008.99.8000, HTS, which provides for other edible parts of plants, otherwise prepared or preserved...other...other...pulp. The rate of duty will be 15 percent ad valorem.

Articles classifiable under subheadings 0904.20.7000, 1103.13.0020, 2008.99.6500, and 2008.99.8000, HTS, which are products of Ghana are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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