CLA-2-07:RR:NC:N2:228 R02369

Mr. John Staib
J.E.S. Forwarding, Inc.
150 Broadway
New York, NY 10038

RE: The tariff classification of frozen rhubarb from Poland

Dear Mr. Staib:

In your letter dated August 4, 2005, on behalf of Brecon Foods, Inc., you requested a tariff classification ruling.

The merchandise is described in your letter as frozen, cut, unprocessed rhubarb, packed in 10-kilogram plastic bags.

The applicable subheading for the frozen, cut rhubarb will be 0710.80.9750, Harmonized Tariff Schedule of the United States (HTS), which provides for vegetables (uncooked or cooked by steaming or boiling in water), frozen…other… reduced in size…other…other. The rate of duty will be 14.9 percent ad valorem.

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