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

Mr. Jose Quintana
Quintana Hermanos Inc.
PO Box 364706
San Juan, PR 00936-4706

RE: The tariff classification of canned peppers from Spain

Dear Mr. Quintana:

In your letter dated April 7, 2011, you requested a tariff classification ruling.

A sample and descriptive literature accompanied your letter. The sample was opened, examined and disposed of. Quintana brand Red Pepper Choice is claimed to be roasted red peppers in a liquid medium of water, salt and citric acid. Your letter says the peppers will be imported in containers holding 4 oz, 7 oz, 14 oz and 3 kg. The sample you provided was packed in a metal can holding 2500 grams (5 lb 8-1/4 oz), net weight. Examination of the sample found several whole, red, bell peppers, measuring 5-7 inches in height, with the tops and seeds removed.

In your letter, you suggested the canned peppers should be classified in subheading 2005.99.50, Harmonized Tariff Schedule of the United States (HTSUS), the provision for prepared pimientos. We cannot agree. As noted above, our examination of the sample did not find pimiento peppers. The product was a sweet, red, bell-type pepper.

The applicable subheading for this product will be 2005.99.5510, 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 vegetables and mixtures of vegetables… other… fruits of the genus Capsicum (peppers)…other…sweet bell-type peppers. The duty rate 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