CLA-2-07:OT:RR:NC:2:228
Ms. Christina Sorrentino
TrufflesTartufi, LLC
1900 Empire Blvd #227
Webster, NY 14580-1934
RE: The tariff classification of fresh, chilled and frozen truffles from Italy
Dear Ms. Sorrentino:
In your letter dated July 11, 2011, you requested a tariff classification ruling.
The subject products are described as fresh, chilled or frozen truffles to be imported from Italy for reselling to restaurants and gourmet grocers.
The applicable subheading for the fresh or chilled truffles will be 0709.59.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other vegetables, fresh or chilled…mushrooms and truffles…other…truffles. The rate of duty will be free.
The applicable subheading for the frozen truffles, not reduced in size, will be 0710.80.7060, HTSUS, which provides for other vegetables…frozen…other vegetables…other…not reduced in size…other. The rate of duty will be 11.3 percent ad valorem. When imported reduced in size, the applicable subheading will be 0710.80.9750, HTSUS, which provides for other vegetables…frozen…other vegetables…other…reduced in size…other. The rate of duty 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