CLA-2-20:RR:NC:2:228 K87305
Ms. Margaret Eckert
CMA-German Agricultural Marketing Board
42 Lehigh Lane
Hicksville, NY 11801
RE: The tariff classification of a vegetable preparation from Germany.
Dear Ms. Eckert:
In your letter dated June 22, 2004, you requested a tariff classification ruling.
The sample submitted with your letter was examined and disposed of. Potato Eintopf consists of 56.13 percent potatoes, 34.17 percent water, 3.53 percent carrots, 2 percent smoked bacon, 1.33 percent lard, 1.19 percent leek, and less than one percent each of salt, starch, monosodium glutamate, flavoring, guar gum, ascorbic acid, seasoning, and color. The product is put up in a can containing approximately 28 ounces, net weight. Examination of the sample found the product had the consistency of mashed potatoes.
The applicable subheading for the Potato Eintopf will be 2005.00.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006…potatoes…other. The rate of duty will be 6.4 percent ad valorem.
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,
National Commodity
Specialist Division