CLA-2-15:S:N:N7:232 812204
Mr. Samuel N. Ngwa
P.O. Box 7606
Minneapolis, MN. 55407-0606
RE: The tariff classification of various food products from
Cameroon.
Dear Mr. Ngwa:
In your letter dated June 21, 1995 you requested a tariff
classification ruling.
Your query concerns the classification of several food
products from Cameroon, West Africa as follows:
1) Palm oil which is produced from the fruit of the palm
tree Elaeis guineensis. The oil is derived from the fibrous pulp
by boiling and squeezing the fruit under high pressure.
Impurities and excess moisture are removed by additional boiling
or distillation.
2) Smoked/dried fish from the ocean, which includes
Barracuda, Mackerel and other fish. The fish are smoked and
dried over fire to virtually 0 percent moisture, and will be
packaged in kraft paper lined jute bags.
3) Dried/dehydrated vegetables, which include Bitterleaf,
Huckleberry and Spinach. The vegetables are sliced, washed and
dried in the sun to 0 percent moisture. They will be packaged in
jute bags of 50 kilograms.
The applicable subheading for the palm oil will be
1511.90.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for palm oil and its fractions, whether or
not refined, but not chemically modified...other. The rate of
duty will be free.
The applicable subheading for the smoked dried mackerel will
be 0305.49.2000, HTS, which provides for smoked fish, including
fillets...other: mackerel. The rate of duty will be 2 percent
ad valorem.
Your inquiry does not provide enough information for us to
give a classification ruling on the smoked and dried Barracuda
and other fish, and the dried and dehydrated vegetables. Your
request for a classification ruling should include the scientific
name of the Barracuda and other fish, and the botanical name
(genus and species) of the vegetables.
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