CLA-2-20:OT:RR:NC:2:228
Mr. Robert Thompson
W.J. Byrnes & Co of Los Angeles, Inc.
P.O. Box 90595
Los Angeles, CA 90009
RE: The tariff classification of stuffed vegetables from Bulgaria
Dear Mr. Thompson:
In your letter dated March 31, 2010, on behalf of Indo-European Foods, Inc., Glendale, CA, you requested a tariff classification ruling.
Six samples, submitted with your letter, were opened, examined, and disposed of. The products are described as ready to eat, vegetarian food products consisting of a vegetable product (eggplant, zucchini, peppers, tomatoes, cabbage, and grape leaves) filled with or wrapped around a savory rice preparation. The stuffed eggplant, zucchini, and peppers are open on both ends, the stuffed tomatoes are open at the top, and the cabbage and grape leaves are wrapped completely around the rice filling. All products are packed for retail sale in pull-top metal cans containing 14.4 ounces (eggplant and peppers), 15 ounces (zucchini and tomatoes), or 10.6 ounces (cabbage and grape leaves), net weight. Three stuffed vegetables are placed in the eggplant and tomato container, four pieces were in the zucchini and pepper cans, seven stuffed cabbage pieces were found its can, and the can of stuffed grape leaves contained nine pieces.
The applicable subheading for the stuffed tomatoes will be 2002.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tomatoes prepared or preserved otherwise than by vinegar or acetic acid…whole or in pieces…in containers holding less than 1.4 kg. The rate of duty will be 12.5 percent ad valorem.
The applicable subheading for the stuffed peppers will be 2005.99.5510, HTSUS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006…other vegetables…other…fruits of the genus Capsicum (peppers)…other…sweet bell-type peppers. The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the stuffed eggplant, zucchini, and cabbage will be 2005.99.9700, HTSUS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006…other vegetables…other…other. The rate of duty will be 11.2 percent ad valorem.
The applicable subheading for the stuffed grape leaves 2008.99.9090, HTSUS, which provides for other edible parts of plants, otherwise prepared or preserved…other…other…other. The rate of duty will be 6 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.
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