CLA-2-20:RR:NC:2:228 K83413

Ms. Rita Mollinary
Liberty Richter
400 Lyster Avenue
Saddle Brook, NJ 07663

RE: The tariff classification of preserved onions from Italy.

Dear Ms. Mollinary:

In your letter dated February 17, 2004, you requested a tariff classification ruling.

A sample and an ingredients breakdown were submitted with your letter. The sample was forwarded to the laboratory for analysis. Borretane Onions in Balsamic Vinegar is said to contain 55 percent pearl onions, 25.26 percent water, 7.09 percent sugar, 8.86 percent balsamic vinegar, 1.77 percent wine vinegar, 2 percent salt. Laboratory analysis found the onions contained 0.99 percent acetic acid. The onions are put up for retail sale in glass jars containing 10 oz, net weight.

The applicable subheading for the Borretane Onions in Balsamic Vinegar will be 2001.90.3400, Harmonized Tariff Schedule of the United States (HTS), which provides for vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid…other…other…vegetables…onions. The rate of duty will be 3.6 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