CLA-2-20:OT:RR:E:NC:N2:228
Ms. Wendy Burns
Northern Customs Services, Inc.
904-908 Center Street
Lewiston, NY 14092
RE: The tariff classification of cabbage rolls from Canada
Dear Ms. Burns:
In your letter dated May 21, 2008, on behalf of Cold Connect Services, Inc., Kitchener, Ontario, Canada, you requested a tariff classification ruling.
The product, cabbage rolls, is a frozen food consisting of cabbage leaves wrapped around a filling, covered with tomato sauce. The stated ingredients are water, cabbage, tomato paste, ground pork and ground beef (less than 20 percent), rice, onions, sugar, salt, garlic, pepper, and vinegar. Each cabbage roll is said to weight 8 ounces each, and will be shipped in packages weighing 2 pounds or 4.5 pounds.
The applicable subheading for the frozen cabbage rolls will be 2004.90.8580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen…other vegetables…other…other. The rate of duty will be 11.2 percent ad valorem.
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 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