Ms. Tamara Sue Andromidas
Hellmann Worldwide Logistics
8249 Parkline Blvd.
Orlando, FL 32809
RE: The tariff classification of prepared vegetables from Austria
Dear Ms. Andromidas:
In your letter dated February 8, 2008, on behalf of CFG Imports, Clearmont, FL, you requested a tariff classification ruling.
Descriptive literature accompanied your letter. The products are vegetables, stuffed with herb-flavored cheese, in a medium of vegetable oil, pasteurized, and put up for retail sale in sealed glass jars containing 240 grams, net weight.
The applicable subheading for the stuffed green olives, when the total aggregate quantity imported into the United States in any calendar year is 550 metric tons or less, will be 2005.70.9100, 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…olives…otherwise prepared or preserved…green, in containers each holding less than 13 kg, drained weight…in an aggregate quantity not to exceed 550 metric tons in any calendar year. The rate of duty will be 5.5 cents per kilogram on drained weight. When the total quantity imported into the United States in any calendar year exceeds 550 metric tons, the applicable subheading will be 2005.70.9300, HTS, and the rate of duty will be 8.8 cents per kilogram on drained weight.
The applicable subheading for the stuffed onions will be 2005.99.2000, HTSUS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen…other vegetables…other…onions. The duty rate will be 4.5 percent ad valorem.
The applicable subheading for the stuffed sweet peppers will be 2005.99.5510, HTSUS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen…other vegetables… other…fruits of the genus Capsicum (peppers)…other…sweet bell-type peppers. The duty rate will be 14.9 percent ad valorem.
The applicable subheading for the stuffed hot peppers will be 2005.99.5590, HTSUS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen…other vegetables…other…fruits of the genus Capsicum (peppers)…other…other. The duty rate 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.
Your inquiry does not provide enough information for us to give a classification ruling on the stuffed mushrooms and the stuffed “little pumpkins.” Your request for a classification ruling should include additional information about the vegetables.
In what country are the mushrooms grown? Are they of the genus Agaricus?
Provide the botanical name (genus, species, cultivar or variety) of the “little pumpkins.” Submit a photograph, illustration, or a sample of this product.
When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you.
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.
Robert B. Swierupski