The tariff classification of Rice Straws from Malaysia

N306394 October 23, 2019 CLA-2-14:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 1404.90.9090 Mr. Joe Cheng Taipei Economic and Cultural Office 3660 Wilshire Boulevard Suite No. 814 Los Angeles, CA 90010 RE: The tariff classification of Rice Straws from Malaysia Dear Mr. Cheng: In your letter dated September 24, 2019, you requested a tariff classification ruling. The subject merchandise is “Rice Straws” composed of rice (50 percent) and tapioca (50 percent). You have stated that both ingredients are blended with water to create a dough which is at that point steamed at a temperature between 80-100 degrees Celsius. The ensuing article is then shaped into disposable straws. You have suggested that this merchandise should be considered under headings 1901 and 3824, respectively. We find that it is more appropriately classified elsewhere. The applicable subheading for the “Rice Straws” will be 1404.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Vegetable products not elsewhere specified or included: Other: Other.” The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. 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 Ekeng Manczuk at ekeng.b.manczuk@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division