CLA-2-19:RR:NC:2:228 G87433
Mr. Palle Mathiesen
Natural Imports
3508 Surfview Lane
Corona del Mar, CA 92625
RE: The tariff classification of frozen, prepared products from Denmark.
Dear Mr. Mathiesen:
In your letter dated February 15, 2001, you requested a tariff classification ruling.
Descriptive literature was submitted with your letter. The products are frozen, prepared meals in individual servings, weighing approximately 340 grams each, net weight. The Organic Vegetable Penne is made from pre-cooked penne pasta (durum flour and water), tomatoes, water, onions, aubergines, courgettes, red pepper, tomato puree, mozzarella cheese, cheddar cheese, vegetable oil, celery, corn starch, sea salt, parsley, vegetable bouillon, basil, garlic, raw cane sugar, lemon juice, oregano, and pepper. The Organic Cauliflower Cheese consists of cauliflower, water, full fat milk, vegetarian cheddar cheese, corn starch, wheat flour, Dijon mustard, sea salt, vegetable bouillon, parsley, pepper, and nutmeg.
The applicable subheading for the Organic Vegetable Penne will be 1902.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared…other pasta…other… frozen. The rate of duty will be 6.4 percent ad valorem.
The applicable subheading for the Organic Cauliflower Cheese will be 2004.90.9080, HTS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen…other than products of heading 2006…other vegetables and mixtures of vegetables…other…other, including mixtures. The rate of duty will be 11.2 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