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NY K86436

July 1, 2004
CLA-2-20:RR:NC:2:231 K86436


TARIFF NO.: 2008.19.9090

Ms. Maryann Schrupp
Fores Trade, Inc.
41 Spring Tree Road
Brattleboro, VT 05301

RE: The tariff classification of roasted bread nuts (ramon nuts) from Guatemala.

Dear Ms. Schrupp:

In your letter, dated May 26, 2004, you have requested a tariff classification ruling.

The merchandise is comprised of the edible, roasted, whole seeds of the fruit of a tropical tree (Brosmium alicástrum, Swartz), commonly known as bread nuts or ramon nuts. The bread nuts have been roasted over campfires. A sample of these nuts consisted of hard, chocolate-colored seeds, about 2 centimeters long.

The applicable subheading for roasted bread nuts (ramon nuts) will be 2008.19.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included, nuts, peanuts (ground-nuts) and other seeds, whether or not mixed together, other, including mixtures, other, including mixtures, other, other. The rate of duty will be 17.9 percent ad valorem.

Subheading 2008.19.9090, HTSUS, is currently listed as an eligible subheading for duty purposes under the Generalized System of Preferences (GSP). Goods classifiable under this subheading, which are products of Guatemala, may be entitled to duty free treatment under this GSP provision, upon compliance with all applicable regulations. The GSP, however, 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 the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "T-GSP".

Articles classifiable under subheading 2008.19.9090, HTSUS, which are products of Guatemala, are also entitled to duty free treatment under the Caribbean Basin Economic Recovery Act (CBERA) upon compliance with all applicable regulations.

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 Thomas P. Brady at 646-733-3030.


Robert B. Swierupski

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