CLA-2-20:OT:RR:NC:N2:228
Ms. Elizabeth Chapman
Pac Ocean Forwarding
388 Market Street, Suite 1500
San Francisco, CA 94111
RE: The tariff classification of frozen Eggplant Parmigiana from Italy
Dear Ms. Chapman:
In your letters dated August 22 and September 26, 2012, you requested a tariff classification ruling on behalf of Lettieri and Company.
An ingredients breakdown accompanied your August letter. A process flow description and image of the product were submitted with your September letter. Eggplant Parmigiana is a frozen vegetable dish, composed of approximately 51 percent pre-fried eggplant, 35 percent sauce (tomato pulp, extra virgin olive oil, rice starch, basil, sugar, onion, salt, and garlic), 13 percent mozzarella cheese, 1 percent grana padano cheese, and trace amount of salt, packed in plastic trays with plastic film on top for marketing to the restaurant industry.
The applicable subheading for the frozen Eggplant Parmigiana will be 2004.90.8580, Harmonized Tariff Schedule of the United States (HTSUS), 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.
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 the 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 Bruce N. Hadley, Jr. at (646) 733-3029.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division