CLA-2-7:S:N:N1:228
Mr. Mark Frankel
Prestige Group International, Inc.
185 Madison Avenue Suite 1500
New York, NY 10016
RE: The tariff classification of dried vegetables from Israel
Dear Mr. Frankel:
In your letter dated June 26, 1991, you requested a tariff
classification ruling.
The product described as "spinach powder" is said to be
prepared by dehydrating spinach leaves and grinding them to a
fine powder. It will be used primarily to color pasta and other
food products. "Spinach base powder" is made by drum drying
cooked spinach on an amyloid carrier and grinding to a powder.
This product reconstitutes to a puree, and as such will be used
as a filling in bakery and pasta products, instant meals,
souffles, and the like. Both spinach powders will be packed in
25-kilogram plastic bags, in cardboard cartons. "Pumpkin base
powder" is obtained by drying pumpkin on an amyloid carrier and
grinding to a powder. The reconstituted product yields a puree
with characteristic pumpkin color and flavor. It will be
imported in cardboard cartons, in 25-kilogram plastic bags.
The applicable subheading for the spinach powder will be
0712.90.8090, Harmonized Tariff Schedule of the United States
(HTS), which provides for dried vegetables, whole, cut, sliced,
broken or in powder, but not further prepared...other
vegetables...other. The rate of duty will be 13 percent ad
valorem.
The applicable subheading for the pumpkin base powder and the
spinach base powder will be 2005.90.9500, HTS, which provides for
other vegetables prepared or preserved other wise than by vinegar
or acetic acid, not frozen...other vegetables...other. The rate
of duty will be 17.5 percent ad valorem.
Articles classifiable under subheadings 0712.90.8090 and
2005.90.9500, HTS, which are the products of Israel, are entitled
to duty free treatment under the Generalized System of
Preferences (GSP) upon compliance with all applicable
regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport