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NY N006227




February 20, 2007

CLA-2-98:RR:E:NC:SP:231

CATEGORY: CLASSIFICATION

TARIFF NO.: 9801.00.1097

Mr. Bert Fujimori
American Customs Brokerage Co., Inc.
521 Ala Moana Blvd.
#252
Honolulu, HI 96813

RE: The tariff classification of U.S.-origin macadamia nuts packaged in Japan.

Dear Mr. Fujimori:

In your letter dated January 31, 2007, you requested a tariff classification ruling on behalf of Hawaiian Host Inc.

You have outlined a scenario in which macadamia nuts, grown and processed (roasted and salted) in Hawaii, will be shipped to Japan in 50-lb. foil bags. In Japan, the macadamias will be repackaged into small, triangular-shaped, disposable cardboard boxes for retail sale. Other than the repackaging procedure, nothing will be done to the macadamias while they are in Japan. The boxed nuts will then be returned to Hawaii for retail sale.

The applicable subheading for the U.S.-origin roasted/salted macadamia nuts, returned from Japan after being put up in retail packages there as described above, will be 9801.00.1097, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. The rate of duty will be Free. Please be advised that this classification and rate of duty are subject to the documentary requirements of section 10.1 of the Customs Regulations (19 CFR 10.1).

With respect to whether the packing itself will be subject to duty, General Rule of Interpretation 5(b), HTSUS, states, “packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision does not apply when such packing materials or packing containers are clearly suitable for repetitive use.” In the present instance, disposable cardboard boxes are of a kind normally used for packing the product and are not suitable for reuse. Therefore, the value of the packing is considered a part of the value of its contents, and the packing is dutiable at the same rate as its contents (in this case, free under 9801.00.1097, HTSUS).

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 World Wide Web at http://www.usitc.gov/tata/hts/.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

These goods may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact this agency regarding possible applicable regulations at the following location:

U.S. Department of Agriculture
APHIS
Plant Protection and Quarantine Permit Unit 4700 River Road, Unit 136
Riverdale, MD 20737-1236
Telephone number: 877-770-5990

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 Nathan Rosenstein at 646-733-3030.

Sincerely,

Robert B. Swierupski
Director,

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