CLA-2-20:RR:NC:2:228 J80364

Mr. Hellmuth O. Starnitzky
Pacific Meridian Group, LLC
55 New Montgomery Street, Suite 888
San Francisco, CA 94105

RE: The tariff classification of frozen baby corn from China

Dear Mr. Starnitzky:

In your letters dated December 16, 2002 and January 22, 2003 you requested a tariff classification ruling.

The merchandise is described as whole ears of baby corn (non-sweet corn varieties), washed and frozen, packed in plastic-lined totes containing 600 kilograms. The corn will be sold to food processors, who will use it as an ingredient in a variety of food preparations.

The applicable subheading for the frozen baby corn will be 2008.99.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other edible parts of plants, otherwise prepared or preserved…not elsewhere specified or included…other…other…other. The rate of duty will be 6 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 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division