CLA-2-20:OT:RR:NC:2:228

Mr. Warunee Sarasas
Eastland Food Corporation
9475 Gerwig Lane
Columbia, MD 21046

RE: The tariff classification of food products from Thailand

Dear Mr. Sarasas:

In your letter dated January 24, 2011 you requested a tariff classification ruling.

Illustrations, ingredients breakdowns, and production flow charts for three products were submitted with your letter. Whole Kernel Corn in Brine consists of whole kernels of sweet corn in a liquid solution of water, sugar, salt and citric acid. Whole Kernel Cream Style Corn is composed of whole kernels of sweet corn in a medium consisting of water, sugar, corn starch and salt. Young Corn in Brine consist of whole ears of baby corn in a medium of water, salt, citric acid, and EDTA. The young corn and whole kernel corn are packed in metal cans containing 15 ounces, net weight. The cream style corn is packed in a can containing 14 ounces, net weight.

The applicable subheading for the whole kernel corn and the cream style corn will be 2005.80.0000, 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, other than products of heading 2006…sweet corn (Zea mays var. saccharata). The duty rate will be 5.6 percent ad valorem.

The applicable subheading for the young (baby) corn will be 2008.99.9090, HTSUS, which provides for other edible parts of plants, otherwise prepared or preserved…other…other…other. The duty rate will be 6 percent ad valorem 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/.

Articles classifiable under subheadings 2005.80.0000 and 2008.99.9090, HTSUS, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.

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