Mr. Giancarlo Di Stefano
T.A.F. Enterprises, Inc.
435 Newbury Street
Danvers, MA 01923
RE: The tariff classification of frozen vegetables from Italy
Dear Mr. Di Stefano:
In your letter dated January 19, 2011 you requested a tariff classification ruling.
Additional information was provided in email correspondence dated January 21, 2011. The products are described as sliced, individually quick frozen (IQF) cherry tomatoes, zucchini, bell peppers, broccoli florets, and carrots, imported in bulk. The broccoli and carrots will be blanched in water prior to freezing. The zucchini and peppers will be oven baked prior to freezing. The cherry tomatoes will be sliced and frozen without blanching or cooking.
The applicable subheading for the frozen cherry tomatoes, if entered during the period from March 1 to July 14, inclusive, or the period from September 1 to November 14, inclusive, in any year, will be 0710.80.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vegetables (uncooked or cooked by steaming or boiling in water), frozen…other vegetables…tomatoes. The rate of duty will be 2.9 cents per kilogram. If entered during the period from July 15 to August 31, inclusive, in any year, the applicable subheading will be 0710.80.4500, HTSUS. The rate of duty will be 2.1 cents per kilogram. If entered during the period from November 15 in any year to the last day of the following February, inclusive, the applicable subheading will be 0710.80.5000. The rate of duty will be 2.1 cents per kilogram.
The applicable subheading for the frozen broccoli florets will be 0710.80.9724, HTSUS, which provides for vegetables (uncooked or cooked by steaming or boiling in water), frozen…other vegetables…other…reduced in size…other…broccoli…other…in containers each holding more than 1.4 kg. The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the frozen sliced carrots will be 0710.80.9750, HTSUS, which provides for vegetables (uncooked or cooked by steaming or boiling in water), frozen…other vegetables…other…reduced in size…other…other. The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the frozen, sliced zucchini and bell peppers will be 2004.90.8580, HTSUS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen…other 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 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.
These goods may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). It is suggested you contact this agency for further information.
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
National Commodity Specialist Division