CLA-2-08:S:N:N7:231 885598

Ms. Ingrid M. Flynn
Flinko
P.O. Box 80102
South Dartmouth, MA 02748-1281

RE: The tariff classification of dehydrated, shelled and peeled chestnuts (Castanea spp.) and chestnut flour from Italy.

Dear Ms. Flynn:

In your letter dated April 27,1993 you requested a tariff classification ruling. The applicable subheading for the dehydrated, shelled and peeled chestnuts (Castanea spp.) will be 0802.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other nuts, fresh or dried, whether or not shelled or peeled: chestnuts (Castanea spp.). The rate of duty will be free.

The applicable subheading for the chestnut flour will be 1106.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for flour, meal and powder of products of chapter 8: other. The rate of duty will be 15 percent ad valorem.

Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at:

Food And Drug Administration Division of Regulatory Guidance 200 C Street, S.W. Washington, D.C. 20204

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