CLA-2-7:RR:NC:2:228 G86584

Ms. Carol Hagyard
A.N. Deringer, Inc.
1010 Niagara Street
Buffalo, NY 14213

RE: The tariff classification of salads from Canada.

Dear Ms. Hagyard:

In your letter dated January 15, 2001, on behalf of Fresh Mix Ltd., Barrie, Ontario, Canada, you requested a tariff classification ruling.

Ingredients breakdowns for three products were submitted with your letter. The Cobb Salad is composed of 54 percent Romaine and Iceberg lettuce, 20 percent dressing, 10 percent chicken, 8 percent cherry tomatoes, 6 percent cheddar cheese, 5 percent carrots, and 3 percent each of bacon bits and black olives. The Spicy Chicken Caesar Salad contains 47 percent Romaine and Iceberg lettuce, 27 percent spicy chicken, 22 percent dressing, and 4 percent croutons. The Garden Salad contains 56 percent Romaine and Iceberg lettuce, 13 percent carrots, 10 percent dressing, 9 percent celery, 8 percent tomatoes, and 2 percent each of red peppers and green peppers. The salads are put up for retail sale in plastic bags containing separate packages for the chicken, bacon bits, olives, cheese, dressing and croutons.

The applicable subheading for the Cobb Salad and the Garden Salad, if entered in the period from June 1 to October 31, inclusive, in any year, will be 0705.19.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for lettuce…fresh or chilled…other. The rate of duty will be 0.4 cents per kilogram. When entered at any other time, it will be classified in subheading 0705.19.4000, HTS and dutiable at the rate of 3.7 cents per kilogram.

The applicable subheading for the Spicy Chicken Caesar Salad will be 1602.32.0040, HTS, which provides for other prepared or preserved meat…of poultry of heading 0105…of chickens…other. The rate of duty will be 6.4 percent ad valorem.

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 212-637-7065.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division