CLA-2-20:RR:NC:2:228 D87519

Ms. Heather C. Litman
Elon A. Pollack
865 S. Figueroa Street, Suite 1388
Los Angeles, CA 90017

RE: The tariff classification of frozen soybeans from China

Dear Ms. Litman:

In your letters dated January 28, 1999 and February 26, 1999, on behalf of William A. Flegenheimer, Los Angeles, CA, you requested a tariff classification ruling.

The merchandise consists of soybeans that have been removed from their pods, blanched in hot water or by “moderate heat,” flash frozen, and put up in bulk containers. After importation the soybeans will be mixed with frozen vegetables and packed for retail sale as a mixed frozen vegetable blend.

The applicable subheading for the frozen soybeans will be 2008.99.6100, Harmonized Tariff Schedule of the United States (HTS), which provides for other edible parts of plants, otherwise prepared or preserved...other...other...soybeans. The rate of duty will be 4.6 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 212-637-7065.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division