CLA-2-7:OT:RR:E:NC:2:228

Ms. Sonia Medina
Flegenheimer International
227 West Grand Avenue
El Segundo, CA 90245

RE: The tariff classification of frozen tomatoes from Turkey.

Dear Ms. Medina:

In your letter dated April 29, 2008, on behalf of Sundown Foods USA, Inc. San Francisco, CA, you requested a tariff classification ruling.

Pictures and a production flow chart were submitted with your request. The product, oven dried IQF tomato segments, consist of washed and graded tomatoes which have been cut into halves or pieces, oven dried, blast chilled, passed through an IQF tunnel, packed into plastic cases, and stored frozen.

The applicable subheading for the frozen tomatoes, if entered during the period from March 1 to July 14, inclusive, or the period from September 1 to November 14, inclusive, will be 0710.80.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vegetables (uncooked or cooked by steaming or boiling in water, frozen…other vegetables…tomatoes. The rate of duty will be 2.9 cents per kilogram. If the frozen tomatoes are entered during the period from July 15 to August 31, inclusive, they will be classified in subheading 0710.80.4500, HTSUS, dutiable at the rate of 2.1 cents per kilogram. If entered during the period from November 15 in any year to the last day of the following February, inclusive, the frozen tomatoes will be classified in subheading 0710.80.5000, HTSUS, dutiable at the rate of 2.1 cents per kilogram.

Articles classifiable under subheading 0710.80.5000, HTSUS, which are products of Turkey may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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 telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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