CLA-2-20:RR:NC:2:228 G88476
Ms. Vicky Matheisen
Natural Imports
3508 Surfview Lane
Corona del Mar, CA 92625
RE: The tariff classification of food products from Denmark.
Dear Ms. Matheisen:
In your letter dated February 15, 2001, and your facsimile transmittal dated March 14, 2001, you requested a tariff classification ruling.
Descriptive and pictorial literature were submitted with your first letter and ingredients breakdowns were submitted with your second. The products are ready-made, frozen foods packed for retail sale in containers weighing from 285 to 400 grams, net weight. Vegetable Korma contains 46.3 percent rice with turmeric, 13 percent onion, 6.84 percent carrot, 6.53 percent cauliflower, 6.22 percent chickpeas, 4.67 stringbeans, 4.67, red peppers, 4.05 chopped tomatoes, 3.89 percent vegetable oil, and less than one percent each of almond flour, cream, corn starch, ginger, garlic, sugar, coriander, cinnamon, cardamom, clove, turmeric, lemon juice, black pepper, chili pepper, paprika, and nutmeg. Vegetable Chili contains 44.9 percent white rice, 10.2 percent pinto beans, 9.77 chopped tomatoes, 7.84 percent chopped potatoes, 7.84 percent kidney beans, 7.68 onion, 3.92 percent squash, 3.92 percent red pepper, 1.26 vegetable oil, and less than one percent each of concentrated tomato, corn starch, mustard, coriander, coriander leaves, garlic, cumin, paprika, vegetable bouillon, sugar, basil, oregano, paprika, thyme, chili pepper, and black pepper. Organic Nut Burger consists of 17.09 percent carrot, 15.54 percent onion, 14.76 percent rice, 11.13 percent bulghur, 10.36 percent vegetable oil, 8.286 percent breadcrumbs, 8.286, percent peanut flour, 6.732 roasted peanut, 2.848 shoyu, 1.813 percent sesame seeds, 2.279 percent corn starch, and less than one percent each of vegetable bouillon, basil, oregano, and thyme. Organic Spicy Falafel is made from 57 percent chick peas, 12.7 percent breadcrumbs, 11.3 percent vegetable oil, 11.3 percent onion, 3.1 percent corn starch 1.69 percent tomato puree, and less than one percent each of garlic powder, parsley, paprika, and cumin powder. Organic Spicy Bean Burger consists of 25.8 percent potatoes, 13.7 percent kidney beans, 11 percent vegetable oil, 8.05 percent rice with turmeric, 7.85 percent breadcrumbs, 6.08 batter mix, 5.65 breadcrumb, 5.3 onion, 4.61, percent string beans, 2.45 rice starch, 3.44 sweet corn, and less than one percent each of vegetable bouillon, cumin, paprika, oregano, garlic powder, and thyme.
The applicable subheading for the Organic Spicy Falafel will be 2004.90.9080, Harmonized Tariff Schedule of the United States (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.
The applicable subheading for the Vegetable Korma, Vegetable Chili, Organic Nut Burger, and Organic Spicy Bean Burger will be 2106.90.9995, HTS, which provides for food preparations not elsewhere specified or included…other…other…frozen. The rate of duty will be 6.4 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