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May 5, 1999

CLA-2-18:RR:NC:SP:232 E80571


TARIFF NO.: 1802.00.0000

Mr. Jake Kabutey
Densu Ventures Inc.
1232 Sable Drive
Burlington, Ontario
Canada L7S 2J6

RE: The tariff classification of cocoa bean shells from Ghana, the Ivory Coast and Jamaica.

Dear Mr. Kabutey:

In your letter dated April 16, 1999 you requested a tariff classification ruling.

Samples were submitted with your request. The subject merchandise is described as cocoa bean shells, which are obtained as a by product of chocolate manufacture. The shells will be used in the horticulture industry as ground cover or mulch.

The applicable subheading for the cocoa bean shells will be 1802.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Cocoa shells, husks, skins and other cocoa waste. The rate of duty will be free.

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 John Maria at 212-637-7059.


Robert B. Swierupski

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