Classification of sundried, shelled, betel nuts from Bangladesh, India and Sri Lanka

HQ 956191 May 3, 1994 CLA-2 CO:R:C:F 956191 GFC CATEGORY: Classification TARIFF NO.: 0802.90.90 Mr. Kahn M. Quamruz Zaman 52 Sanford Street Fairfield, Connecticut 06430 RE: Classification of sundried, shelled, betel nuts from Bangladesh, India and Sri Lanka Dear Mr. Zaman: This is in response to your letter of March 23, 1994, requesting the tariff classification of betel nuts (sun dried and shelled) from Bangladesh, India and Sri Lanka. FACTS: The commodity consists of, as you state, sun dried and shelled betel nuts to be imported from Bangladesh, India and Sri Lanka. ISSUE: What is the tariff classification of such betel nuts under the Harmonized Tariff Schedules of the United States (HTS)? LAW AND ANALYSIS: Betel nuts are not specifically provided for in the tariff schedules, but other nuts, fresh or dried, whether or not shelled or peeled, other, shelled are provided for under subheading 0802.90.90 of the HTS and are dutiable at 11 cents per kilogram for those countries that have "Most-Favored-Nation" (MFN) status. Bangladesh, India and Sri Lanka have MFN status. HOLDING: The sun dried, shelled betel nuts are classifiable under the provision for "[o]ther nuts, fresh or dried, whether or not shelled or peeled: [o]ther: [o]ther: [s]helled" in subheading 0802.90.90 of the HTS at 11 cents per kilogram. Sincerely, John Durant, Director Commercial Rulings Division