CLA-2-20:OT:RR:NC:2:228
Ms. Heather Gershon
Masterpiece International Ltd
2300 E Higgins Rd
Elk Grove Village, IL 60007
RE: The tariff classification of prepared green chili peppers and mushrooms from China
Dear Ms. Gershon:
In your letter dated January 18, 2011, you requested a tariff classification ruling.
Photographs, descriptive literature, ingredients breakdowns and a manufacturing processing chart were submitted with your letter. Additional information was transmitted via email on January 26, 2011. The first product is deep fried, stuffed chili peppers, coated with breadcrumbs. The product is prepared by cutting peppers, filling with cream cheese, pre-dusting, battering, coating in breadcrumbs, frying, freezing and packing in 5-lb bags. The second item is fried, breaded mushrooms, made from whole mushrooms (Agaricus bisporus), breadcrumbs, water, soybean oil, batter and predust ingredients. The breaded mushrooms will be imported in frozen condition, packed in 5-lb bags.
In your letter, you suggested the products may fall in subheading 1904.90.0140, Harmonized Tariff Schedule of the United States (HTSUS), the provisions for cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains…, pre-cooked or otherwise prepared, not elsewhere specified or included. Based on the products’ ingredients composition and the manufacturing process, they will be classified elsewhere.
The applicable subheading for the breaded mushrooms will be 2003.10.0143, HTSUS, which provides for mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid…mushrooms of the genus Agaricus…in containers each holding more than 255 g…whole (including buttons). The rate of duty will be 6 cents per kilogram on drained weight plus 8.5 percent ad valorem.
The applicable subheading for the stuffed green chili peppers will be 2004.90.8580, HTSUS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006…other vegetables and mixtures of vegetables…other… other, including mixtures. 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