CLA-2-20:OT:RR:NC:N2:228
Ms. Tracy E. Hernandez
Power Selles Imports DBA Culinary Collective
12407 Mukilteo Speedway – Suite B245
Lynnwood, WA 98087
RE: The tariff classification of a chestnut product from Spain
Dear Ms. Hernandez:
In your letter dated February 26, 2021, you requested a tariff classification ruling.
An ingredients breakdown, narrative description of the manufacturing process, manufacturing flowchart, product specification sheet, and a picture of the product label accompanied your inquiry.
The subject merchandise, “Spanish Chestnuts,” is described as 100 percent whole peeled chestnuts of the species Castanea sativa. The product is said to be light brown in color, slightly firm in texture and contains the typical flavor and odor of a cooked chestnut. The manufacturing process is described as follows: IQF organic frozen chestnuts are deposited in a thermoformer where they are packed in 200 gram vacuum sealed packages. The packages are then spread on trays and placed in a machine which subjects the chestnuts to a multi-step process which includes heating, sterilization and cooling through a direct steam injection in combination with a superheated top and side water spray to ensure good heat distribution. The chestnuts are subjected to heat treatment at various temperature levels and durations ranging from 30 degrees Celsius for 5 minutes to 117 degrees Celsius for 26 minutes. The purpose of this heat treatment is said to sterilize the chestnuts to ensure safety in order to comply with FDA requirements. The product will be imported in an ambient condition, packed in 7.05 oz (200 gram) packages, for sale to distributors.
The applicable subheading for “Spanish Chestnuts” will be 2008.19.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved … nuts, peanuts (ground-nuts) and other seeds … other … other …other … other. The general rate of duty will be 17.9 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 https://hts.usitc.gov/current.
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 Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division