Mr. Daniel M. Bazua
Richard L. Jones Customhouse Brokers, Inc.
444 N. Cesar Chavez St.
PO Box 7350
San Luis, AZ 85349
RE: The tariff classification of stuffed, bacon-wrapped peppers from Mexico.
Dear Mr. Bazua:
In your letter dated April 3, 2012, you requested a tariff classification ruling on behalf of Sana Internacional S de R.L. de C.V. (San Luis, AZ).
The product in question is a selection of 14 stuffed, “bacon-wrapped jalapeños” (7 pieces designated “type 1,” plus 7 pieces designated “type 2”) packed together in a printed retail box. The total net weight is 28 ounces. The product will be imported and sold in fully cooked, frozen condition. Ingredients breakdowns and photos of the goods and their packaging accompanied your request.
Each “type 1” piece consists of a jalapeño pepper that has been stuffed with shredded beef (combined with other ingredients) and wrapped on the exterior with pork bacon. Overall, the ingredients of “type 1” are stated to be applewood-smoked bacon (about 44%), cooked, shredded beef (about 8%), jalapeño pepper (about 38%), and lesser amounts of beef broth, Anaheim pepper, diced onions, vegetable oil, onion powder, potato starch, lemon juice, and salt.
Each “type 2” piece consists of a jalapeño pepper that has been stuffed with cream cheese (combined with other ingredients) and wrapped on the exterior with pork bacon. Overall, the
ingredients of “type 2” are stated to be applewood-smoked bacon (about 44%), cream cheese (about 17%), jalapeño pepper (about 38%), and lesser amounts of water, dehydrated onion, salt and garlic powder.
Based on their composition, the two different types of stuffed/wrapped peppers will be classified separately.
The applicable subheading for the “type 1” stuffed/wrapped jalapeño peppers will be 1602.49.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other prepared or preserved meat, meat offal or blood: of swine: other, including mixtures: other: other: mixtures of pork and beef. The general rate of duty will be 3.2% ad valorem.
The applicable subheading for the “type 2” stuffed/wrapped jalapeño peppers will be 1602.49.9000, HTSUS, which provides for other prepared or preserved meat, meat offal or blood: of swine: other, including mixtures: other: other: other. The general rate of duty will be 6.4% 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/.
The importation of the merchandise discussed in this ruling is subject to requirements administered by the following U.S. Department of Agriculture agencies, which may be contacted for further information:
Technical Service Center
Suite 300, Landmark Center
1299 Farnam Street
Omaha, NE 68102
Tel. (402) 344-5000
National Center for Import and Export
4700 River Road, Unit 40
Riverdale, MD 20737
Tel. (301) 734-3277
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 Nathan Rosenstein at (646) 733-3030.
Thomas J. Russo
National Commodity Specialist Division