CLA-2-20:OT:RR:NC:2:228
Ms. Katherine Arcangeli Whitaker
Arcangeli Truffles
5020 Coopers Landing Drive
Kalamazoo, MI 49004
RE: The tariff classification and country of origin marking of prepared truffles and truffle sauce from Italy
Dear Ms. Whitaker:
In your letter dated March 2, 2010 you requested a tariff classification and marking ruling.
Additional information was provided in email transmissions dated March 3, 2010 and March 5, 2010. The products are identified as preserved truffles and truffle sauce. The preserved truffles consist of whole truffles or truffle slices in a small quantity of truffle juice and salt, packed in glass jars containing 100 or 50 grams, net weight. The product is prepared by placing truffles in the jar, sterilizing the closed jar in an autoclave, opening the jars and adding truffle juice and salt, re-sterilizing the open jars in an autoclave, and cooling and sealing the jar. The preserved truffles are said to have a shelf life of approximately 4 years. Three different sauces are described – Mushroom and Summer Black Truffle Sauce, Summer Black Truffle Sauce, and Winter Black Truffle Sauce. The Summer Black and Winter Black Truffle Sauces are composed of 70 percent truffle pieces, 22 percent olive oil, 5 percent truffle juice, and 3 percent spices. The Mushroom and Black Truffle Sauce consists of 63 percent white button mushrooms, 23 percent olive oil, 10 percent truffle pieces, and 4 percent spices. The Mushroom and Summer Black Truffle Sauce will be packed in jars holding 500, 180, and 80 grams, net weight. The Summer Black Truffle Sauce will be packed in jars holding 80 or 50 grams, net weight, and the Winter Black Truffle Sauce will be packed in a jar holding 50 grams, net weight.
The applicable subheading for the preserved truffles will be 2003.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid…truffles. The rate of duty will be free.
The applicable subheading for the Mushroom and Summer Black Truffle Sauce, Summer Black Truffle Sauce, and Winter Black Truffle Sauce will be 2103.90.9091, HTSUS, which provides sauces and preparations therefor…other…other…other. The rate of duty will be 6.4 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.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.
With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.
Applying the Marking Rules set forth in section 304 of the Tariff Act of 1930, as amended and section 134 of the Customs Regulations, we find that the products described above are goods of Italy for marking purposes.
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