CLA-2-:S:N:N7:232 810717
Mr. Louis Piropato
Daniel F. Young, Inc.
17 Battery Place
New York, N.Y. 10004-1101
RE: The tariff classification of dried seaweed and dried roasted
seaweed from Korea.
Dear Mr. Piropato:
In your letter dated May 22, 1995, on behalf of Bruno
Scheidt, Inc., you requested a tariff classification ruling.
Samples and additional information were submitted with your
request. Information was submitted with your initial request
dated March 14, 1995. The subject merchandise consists of Roland
brand seaweed in sheets measuring approximately 7 1/4 inches by 8
inches and packaged for retail sale in plastic wrapping. One
sample is labelled "Dried" and the other sample is labelled
"Roasted Seaweed Dried". The dried seaweed is processed in an
electric drying machine which operates at a temperature of 70
degrees centigrade and removes the moisture from the seaweed.
The dried roasted seaweed is first dried in the electric drying
machine and then roasted in a toasting machine at a temperature
of 80 degrees centigrade. The roasting is stated to give the
dried seaweed a flavor similar to sesame oil.
The applicable subheading for the dried seaweed will be
1212.20.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for seaweeds and other algae. The rate of
duty will be free.
The applicable subheading for the dried roasted seaweed
will be 2008.99.9090, HTS, which provides for fruits, nuts and
other edible parts of plants, otherwise prepared or preserved
...not elsewhere specified or included...other...other
...other...other. The rate of duty will be 6.8 percent ad
valorem.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport