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

Mr. Lawrence Reeder
Howard S Reeder Inc.
2200 S Dixie Highway Suite 504
Miami, FL 33133

RE: The tariff classification of maduros and tostones from Colombia

Dear Mr. Reeder:

In your letter dated May12, 2011, on behalf of Quirch Food Co., Medley, FL, you requested a tariff classification ruling.

Descriptive literature and product information accompanied your letter. Quirch brand maduros are produced by peeling and slicing sweet ripe plantains, deep frying, freezing and packing in 3 lb plastic bags. Quirch brand tostones are produced by peeling and slicing green plantains, deep frying, removing, mashing into thinner pieces, deep frying again, freezing and packing in 2.5 lb plastic bags.

The applicable subheading for the maduros and tostones will be 2008.99.9090, HTSUS, which provides for fruit…otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter…not elsewhere specified or included…other…other…other. The rate of duty will be 6 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/.

Articles classifiable under subheading 2008.99.9090, HTSUS, which are products of Colombia 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