CLA-2-20:OT:RR:NC:2:228
Ms. Anne Fisher
M Industry USA, Inc.
425 N. Prince Street
Lancaster, PA 17603
RE: The tariff classification of a potato product from Switzerland
Dear Ms. Fisher:
In your letters dated August 3, 2010 and August 19, 2010 you requested a tariff classification ruling.
A sample, submitted with your second letter, was examined and disposed of. Swiss Delice brand Rosti consists of shredded, uncooked white potatoes (93 percent, by weight) blended with vegetable oil, salt, vegetable stock, potato starch, spice, and ascorbic acid, packed for retail sale in a sealed foil pouch containing 500 grams, net weight. Rosti, a product similar to hash brown potatoes, is prepared by placing the contents of the pouch into a skillet, spreading and pressing it into a pancake shape, and frying on both sides until crisp and brown.
The applicable subheading for this product will be 2005.20.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen…potatoes…other. The rate of duty will be 6.4 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