CLA-2-7:RR:NC:2:228 I81316

Mr. Daniel Bazua
R.L. Jones Customs Brokers, Inc.
P.O. Box 488
San Luis, AZ 85349

RE: The tariff classification of celery hearts from Mexico

Dear Mr. Bazua:

In your letter dated March 13, 2002, on behalf of Promotora Agricola el Toro USA, Yuma, AZ, you requested a tariff classification ruling.

The merchandise is described as celery hearts, imported in a fresh or chilled condition. Celery is harvested in the field by cutting at the base and top of the plant. The base cut releases the plant from its root, and the top cut removes the excessive leaf growth. Celery hearts are prepared by taking the field-cut vegetable to the packing facility where, transported by conveyor to a rotating knife, an additional two or three inches are cut from the top, completely removing any leaves and some additional stems.

The applicable subheading for the celery hearts will be 0709.40.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other vegetables, fresh or chilled…celery other than celeriac…reduced in size. The rate of duty will be 14.9 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