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NY J88231




September 3, 2003

CLA-2-19:RR:NC:2:228 J88231

CATEGORY: CLASSIFICATION

TARIFF NO.: 1903.00.2000

Mr. Thai Q. Pham
45 Stephen Drive
Brockton, MA 02302

RE: The tariff classification of tapioca pearls from Taiwan

Dear Mr. Pham:

In your undated letter, received by this office on August 26, 2003, you requested a tariff classification ruling.

An ingredients breakdown and photograph were submitted with your letter. Tapioca Pearls are small, spherical objects composed of approximately 58 percent tapioca starch, 37 percent water, 2 percent potassium sorbate, 2 percent caramel, one percent potato starch, and trace amounts of trisodium phosphate and maltol. The tapioca pearls will be packed in 3-kilogram bags and sold to a tea shop, where they will be added to the “bubble tea” drinks prepared for the retail customers.

The applicable subheading for the tapioca pearls will be 1903.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for tapioca and substitutes therefor, prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms... of arrowroot, cassava or sago. The rate of duty will be free.

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,

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