CLA-2-16:RR:NC:2:228 I85197
Mr. Edgardo Garcia
Hemisphere Foods, LLC
17017 West Dixie Highway
North Miami Beach, FL 33160
RE: The tariff classification of prepared foods from Colombia
Dear Mr. Garcia:
In your letter dated July 31, 2002 you requested a tariff classification ruling.
The products are meat and chicken-filled turnovers and pies. The tamales and empanadas resemble turnovers, and consist of a dough formed from a paste of cooked and mashed corn, filled with mixture of meat (chicken, beef, or pork) and vegetables. Pasteles are similar to tamales and alcapurrias are similar to empanadas, but with a dough formed from mashed bananas, plantains, and yautias. Pastelon de Amarillos and Rellenos de Platano Maduro are pie-like products composed of layers of plantain slices with meat and vegetable fillings. Piononos are described as plantain wraps, products composed of sliced plantain wrapped around a meat and vegetable filling. The meat or chicken content of the tamales, empanadas, pastelon de amarillos, and piononos will range from 20.5 percent to 28.8 percent, by weight. All products will be fully cooked and frozen.
The applicable subheading for the chicken-filled tamales, empanadas, pastelon de amarillos, and piononos will be 1602.32.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other prepared or preserved meat, meat offal or blood…of poultry of heading 0105…of chickens…other. The duty rate will be 6.4 percent ad valorem.
The applicable subheading for the pork-filled tamales will be 1602.49.9000, HTS, which provides for other prepared or preserved meat, meat offal or blood…of swine…other…other. The duty rate will be 6.4 percent ad valorem.
The applicable subheading for the beef-filled tamales, empanadas, pastelon de amarillos, and piononos will be 1602.50.9040, HTS, which provides for other prepared of preserved meat, meat offal or blood…of bovine animals…other…other…other. The duty rate will be 2.5 percent ad valorem.
The applicable subheading for the alcapurrias, rellenos de platano maduro, and pasteles will be 2106.90.9995, HTS, which provides for food preparations not elsewhere specified or included…other…other…frozen. The duty rate will be 6.4 percent ad valorem.
Articles classifiable under subheadings 1602.32.0040, 1602.49.9000, 1602.50.9040, and 2106.90.9995, HTS, which are products of Colombia 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 the Customs Web site at www.customs.gov. At the Web site, click on "CEBB", click on “Files”, click on “Search” and then enter a key word search for the term "T-GSP".
Your inquiry does not provide enough information for us to give a classification ruling on the crab or lobster-filled piononos. Your request for a classification ruling should include the scientific name (genus and species) for the crab and lobster used in these products. When this information is available, you may wish to consider resubmission of your request.
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