The tariff classification of wasabi from Japan

NY J87760 August 19, 2003 CLA-2-7:RR:NC:2:228 J87760 CATEGORY: Classification TARIFF NO.: 0706.90.4000; 0709.90.9100; 0710.80.7060 Mr. Scott Kauffman Nissin Customs Service, Inc. 3600 Lind Avenue S.W. Suite 120 Renton, WA 98055 RE: The tariff classification of wasabi from Japan Dear Mr. Kauffman: In your letter dated July 30, 2003, on behalf of Vox Trading USA Corporation, you requested a tariff classification ruling. The products are described as whole wasabi (Wasabi japonica), in fresh or frozen condition, and the stems and leaves of the wasabi plant, in fresh or frozen condition. The applicable subheading for the whole wasabi, in fresh or chilled condition, will be 0706.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for carrots, turnips, salad beets…, salsify, celeriac, radishes and similar edible roots, fresh or chilled…other…other. The rate of duty will be 10 percent ad valorem. The applicable subheading for the wasabi stems and leaves, in fresh or chilled condition, will be 0709.90.9100, HTS, which provides for other vegetables, fresh or chilled…other…other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the frozen whole wasabi and the frozen wasabi leaves and stems will be 0710.80.7060, HTS, which provides for vegetables (uncooked or cooked by steaming or boiling in water), frozen…other vegetables… other…not reduced in size…other…other. The rate of duty will be 11.3 percent ad valorem. 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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division