CLA-2-20:OT:RR:NC:N2:228
Ms. Sabrina Frank
Feldbacher Fruit Partners GmbH
Europastrasse 26
Feldbach, Styria 8330
Austria
RE: The tariff classification of prepared horseradish from Austria
Dear Ms. Frank:
In your letter dated February 14, 2013, you requested a tariff classification ruling.
An ingredients breakdown, manufacturing process, and images of the packaging were submitted with your letter. Additional information was provided via an email transmission dated February 22, 2013. Lieblings Kren is a prepared horseradish product, composed approximately 95 percent horseradish root strips, 4 percent rapeseed oil, and less than 1 percent, each, citric acid, salt, and sodium metabisulphite, packed in jars and pails holding 60 grams and 500 grams, net weight, respectively. The product is produced by peeling and shredding horseradish roots, mixing of ingredients according to recipe, packaging, and storing at cool temperature (+2°C to +7°C).
The applicable subheading for the product will be 2005.99.9700, 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…other vegetables and mixtures of vegetables…other…other. 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 the 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 Bruce N. Hadley, Jr. at (646) 733-3029.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division