CLA-2-20:S:N:N1:228
Mr. Salvatore Attina
Attina Ltd.
1123 Yonkers Ave.
Yonkers, NY 10704
RE: The tariff classification of prepared vegetables from China
and Italy
Dear Mr. Attina:
In your letter dated April 30, 1991, you requested a tariff
classification ruling.
Samples and descriptive literature accompanied your letter.
The samples were sent to the U.S. Customs laboratory for
analysis. Mushrooms in Oil consists of whole mushrooms in a
liquid medium composed of sunflower oil, wine vinegar, salt,
citric acid, and ascorbic acid. Homestyle Mushrooms in Oil
consists of sliced and chopped mushroom pieces, with an
occasional (two percent total, by weight) piece of sliced red
pepper, in a similar liquid medium. Rose Wood Mushrooms are
sliced and broken mushroom pieces, with some full caps, in a
medium composed of sunflower oil, spices, vinegar, and salt.
Halved Artichoke Hearts in Oil contains sliced artichoke hearts
in a medium of sunflower oil, salt, wine vinegar, citric acid,
and ascorbic acid. Whole Artichoke Hearts in Oil contains whole
artichoke hearts in the same liquid medium. Laboratory analysis
found the acetic acid content for the products to range between
.1 and .2 percent. The vegetables will be packed in glass jars
containing from 275 to 2950 grams, net weight.
The applicable subheading for the Mushrooms in Oil will be
2003.10.0043, Harmonized Tariff Schedule of the United States
(HTS), which provides for mushrooms...prepared or preserved
otherwise than by vinegar or acetic acid...other...in containers
each holding more than 255 g ...whole (including buttons). The
rate of duty will be 7.1 cents per kilogram on the drained
weight, plus 10 percent ad valorem.
The applicable subheading for Homestyle Mushrooms in Oil and
Rose Wood Mushrooms will be 2003.10.0053, HTS, which provides for
mushrooms... prepared or preserved...other...other. The rate of
duty will be 7.1 cents per kilogram on the drained weight, plus
10 percent ad valorem.
The applicable subheading for Halved Artichoke Hearts in Oil
and Whole Artichoke Hearts in Oil will be 2005.90.8000, HTS,
which provides for vegetables...prepared or preserved otherwise
than by vinegar or acetic acid, not frozen...artichokes. The
rate of duty will be 17.5 percent ad valorem.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C.
1304), provides, in general, that all articles of foreign origin
imported into the U.S. must be legibly, conspicuously, and
permanently marked to indicate the English Name of the country of
origin to an ultimate purchaser in the United States. The
implementing regulations to 19 U.S.C. 1304 are set forth in Part
134, Customs Regulations (19 CFR Part 134). The sample of
Mushrooms in Oil does not appear to be properly marked with the
country of origin. You may wish to discuss the matter of country
of origin marking with the Customs import specialist at the
proposed port of entry.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport