CLA-2-20:RR:NC:2:228 L80934
Mr. Matthew Brauner
Brauner International Corporation
66 York Street, Suite 100
Jersey City, NJ 07302
RE: The tariff classification of vegetable preparations and soup from Germany.
Dear Mr. Brauner:
In your letter dated October 4, 2004, and November 15, 2004, on behalf of Carl Brandt, Inc., you requested a tariff classification ruling.
The samples submitted with your letter were examined and disposed of. Westfalischer Bohnen-Eintopf (Westphalian Bean Stew, article no. 30404), contains chopped carrots, potatoes, whole beans, and pieces of meat in a liquid medium. It is said to be composed of 58 percent water, 31 percent vegetables, 2.9 percent pork, 2.5 percent palm oil, 2.5 percent wheat flour, one percent vegetable stock, one percent starch, and less than one percent herbs, sugar, salt, dextrose, and celery leaves. Westfalischer Erbsen-Eintopf (Westphalian Green Pea Stew, article no. 30406) consists of whole peas, chopped carrots, and potatoes, in a viscous medium. It is composed of 57 percent water, 31 percent vegetables, 2.9 percent pork, 2.9 percent palm oil, 2.5 percent wheat flour, one percent each of vegetable stock, starch, and herbs, and less than one percent each of sugar, salt, dextrose, and celery leaves. Gemuse-Suppe (Westphalian Potato Stew, article no. 30408) consists of chopped pieces of potatoes, carrots, celery, leeks, onions, and meat in a thick liquid medium. It is composed of 60 percent water, 38.4 percent vegetables, 2.6 percent pork, 2 percent starch, 1 percent vegetable stock, and less than one percent each of salt, sugar, herbs, dextrose, white pepper, parsley, and celery leaves. Examination of the Weifskohl-Eintopf (White Cabbage Stew Organic, article no. 30702) found chopped and shredded cabbage and chopped potatoes and onions in a very thick medium. It is said to be composed of 43.5 percent vegetables, 43 percent water, 5 percent yogurt, 2.5 percent wheat flour, 2.5 percent palm oil, and less than one percent each of sea salt, corn starch, yeast extract, salt, rice flour, sugar, caraway, pepper, turmeric, chili powder, and garlic. Westfalischer Kartoffel-Eintopf (Vegetable Stew Organic, article 30701) was chopped vegetables in a thin, watery medium. It is composed of 60.5 percent water, 35 percent vegetables, 1.6 percent cornstarch, and less than one percent each of sea salt, palm oil, yeast extract, sugar, rice flour, turmeric, parsley, pepper, and garlic. Each of the products is put up in cans containing 400 ml, net weight.
The applicable subheading for the Westfalischer Bohnen-Eintopf (Westphalian Bean Stew, article no. 30404), Gemuse-Suppe (Westphalian Potato Stew, article no. 30408), and Westfalischer Kartoffel-Eintopf (Vegetable Stew Organic, article 30701) will be 2104.10.0060 , Harmonized Tariff Schedule of the United States (HTS), which provides for soups and broths and preparations therefore… other…other. The rate of duty will be 3.2 percent ad valorem. However, the Harmonized Tariff Schedule of the United States has been modified by adding in numerical sequence the following superior text and subheading to subchapter III of chapter 99 to the HTS:
Articles the product of France or the Federal Republic of Germany:
9903.02.41 Soups and broths and preparations therefore (provided for in subheading 2104.10, HTS).
Under this provision, the Westfalischer Bohnen-Eintopf (Westphalian Bean Stew, article no. 30404), Gemuse-Suppe (Westphalian Potato Stew, article no. 30408), and Westfalischer Kartoffel-Eintopf (Vegetable Stew Organic, article 30701) from Germany classified under subheading 2104.10.0060, HTS, are subject to a 100 percent ad valorem rate of duty.
The applicable subheading for the Westfalischer Erbsen-Eintopf (Westphalian Green Pea Stew, article no. 30406), Weifskohl-Eintopf (White Cabbage Stew Organic, article no. 30702) will be 2005.90.9700, HTS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen…other vegetables and mixture of vegetables. The rate of duty will be 11.2 percent ad valorem.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The samples you have submitted are not properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.
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