One sample is labelled "Dried" and the other sample is labelled "Roasted Seaweed Dried". The dried seaweed is processed in an electric drying machine which operates at a temperature of 70 degrees centigrade and removes the moisture from the seaweed. The dried roasted seaweed is first dried in the electric drying machine and then roasted in a toasting machine at a temperature of 80 degrees centigrade. The roasting is stated to give the dried seaweed a flavor similar to sesame oil. The applicable subheading for the dried seaweed will be 1212.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for seaweeds and other algae. The rate of duty will be free.
The applicable subheading for the dried roasted seaweed will be 2008.99.9090, HTS, which provides for fruits, nuts and other edible parts of plants, otherwise prepared or preserved ...not elsewhere specified or included...other...other ...other...other. The rate of duty will be 6.8 percent ad valorem.