CLA-2-7:OT:RR:E:NC:N2:228

Ms. Cheryl Renna
Michael Angelos Importing LLC
200 Michael Angelo Way
Austin, TX 78728

RE: The tariff classification of frozen vegetables from Italy

Dear Ms. Renna:

In your letter dated August 13, 2009, you requested a tariff classification ruling.

The imported merchandise is said to be partially dehydrated vegetables (tomatoes, eggplant, red peppers, and yellow peppers), sliced or chopped, imported in frozen condition. The frozen vegetables will be used in the production of prepared meals.

The applicable subheading for the frozen tomatoes, if entered during the period from March 1 to July 14, inclusive, or the period from September 1 to November 14, inclusive, will be 0710.80.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vegetables (uncooked or cooked by steaming or boiling in water, frozen…other vegetables… tomatoes. The rate of duty will be 2.9 cents per kilogram. If the frozen tomatoes are entered during the period from July 15 to August 31, inclusive, they will be classified in subheading 0710.80.4500, HTSUS, dutiable at the rate of 2.1 cents per kilogram. If entered during the period from November 15 in any year to the last day of the following February, inclusive, the frozen tomatoes will be classified in subheading 0710.80.5000, HTSUS, dutiable at the rate of 2.1 cents per kilogram.

The applicable subheading for the frozen zucchini, eggplant, red peppers, and yellow peppers will be 0710.80.9750, HTSUS, which provides for vegetables (uncooked or cooked by steaming or boiling in water), frozen…other vegetables…other…reduced in size…other. The rate of duty will be 14.9 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