CLA-2-7:RR:NC:2:228 G82107
Mr. Michael R. Kershow
Collier Shannon Scott
Washington Harbor Suite 400
3050 K Street, NW
Washington, DC 2007-5108
RE: The tariff classification of dried carrots from France
Dear Mr. Kershow:
In your letter dated September 15, 2000, on behalf of Rogers Foods, Inc., Turlock, CA, you requested a tariff classification ruling.
Several samples and a description of the manufacturing process were submitted with your letter. The products are described as “vacu-puffed” carrot granules and flakes. They are prepared from fresh carrots that have been washed, peeled, steamed, cut to size and shape, and air dried. The dry granules and flakes are next placed in a chamber where they are heated and subjected to high atmospheric pressure, and then moved to a vacuum chamber, where the high pressure is rapidly removed. This causes micro-cavities to form in the dry flakes and granules, causing them to expand or “puff.” The carrot pieces are then packaged in hermetically sealed plastic bags containing 45 pounds, net weight. The vacu-puffed carrots will be used in instant soups and similar foods.
The applicable subheading for the vacu-puffed, dried carrots will be 0712.90.1000, 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…carrots. The rate of duty will be 1.3 percent ad valorem. However, the Harmonized Tariff Schedule of the United States (HTS) has been modified by adding in numerical sequence the following superior text and subheadings to chapter III of chapter 99 to the HTS:
Articles the product of Austria, Belgium, Denmark, Finland, France, the Federal Republic of Germany, Greece, Ireland, Italy, Luxembourg, the Netherlands, Portugal, Spain, or Sweden:
9903.02.33
Dried carrots, whole, cut, sliced, broken or in powder, but not further prepared (provided for in subheading 0712.90.10)
Under this provision, dried carrots from France classified under subheading 0712.90.10, HTS, are subject to a 100 percent ad valorem rate of duty.
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 212-637-7065.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division