CLA-2 CO:R:C:F 088462 RFC
District Director
U.S. Customs Service
555 Battery Street
San Francisco, CA 94126
RE: Decision on Application for Further Review of Protest No.
2809-90-001107, on the classification of frozen carrots
Dear Sir:
This is a decision on application for further review of a
protest timely filed on behalf of D.B. Berelson and Company, on
June 20, 1990, against your decision in the tariff classification
under the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) of frozen carrots. The product was entered under entry
number J79-0012652-9 on December 5, 1989. The entry was liquidated
on March 23, 1990.
FACTS:
The product consists of frozen carrots that are peeled with
the tops and bottoms removed.
ISSUE:
What is the proper tariff classification under the HTSUSA of
frozen carrots that are peeled with the tops and bottoms removed?
LAW AND ANALYSIS:
Merchandise imported into the United States is classified
under the HTSUSA. The tariff classification of merchandise under
the HTSUSA is governed by the principles set forth in the General
Rules of Interpretation (GRIs) and, in the absence of special
language or context which otherwise requires, by the
Additional U.S. Rules of Interpretation. The GRIs and the
Additional U.S. Rules of Interpretation are part of the HTSUSA and
are to be considered statutory provisions of law for all purposes.
See Sections 1204(a) and 1204(c) of the Omnibus Trade and
Competitiveness Act of 1988 (19 U.S.C. 1204(a) and 1204(c)).
GRI 1 requires that classification be determined first
according to the terms of the headings of the tariff (i.e., (1)
merchandise is to be classified under the 4-digit heading that most
specifically describes the merchandise; (2) only 4-digit headings
are comparable; and (3) merchandise must first satisfy the
provisions of a 4-digit heading before consideration is given to
classification under a subheading within this 4-digit heading) and
any relative section or chapter notes and, provided such headings
or notes do not otherwise require, then according to the other
GRIs.
GRI 6 prescribes that, for legal purposes, GRIs 1 to 5 shall
govern, mutatis mutandis, classification at subheading levels
within the same heading. Therefore, merchandise is to be
classified at equal subheading levels (i.e., at the same digit
level) within the same 4-digit heading under the subheading that
most specifically describes or identifies the merchandise.
In the instant case, the product consists of carrots that are
peeled with the tops and bottoms removed. The carrots are then
frozen. This is apparently the standard preparation process for
frozen whole carrots. There has been no evidence submitted by the
importer to show that the peeling and removing of the tops and
bottoms of the carrots for the instant product results in a product
that is different in any way from other frozen whole- carrot
products. In fact, the product literature for the instant product
shows that the carrots are labeled and described simply as carrots
and not carrots that have been "reduced in size" (e.g., diced
carrots). In light of the above, the instant product simply
consists of frozen whole carrots and not frozen carrots that have
been reduced in size.
A review of the chapters in the schedule reveals that the
instant product may be potentially classified in chapter 7. This
chapter covers "edible vegetables and certain roots and tubes."
In chapter 7, heading 0710 provides for "vegetables (uncooked or
cooked by steaming or boiling in water), frozen." Under heading
0710, there is the 6-digit subheading 0710.80. This subheading
provides for "other frozen vegetables" (i.e., vegetables not
specifically or eo nomine provided for under heading 0710 but which
are nonetheless properly classified under this heading). Within
the 6-digit subheading 0710.80, there is the 8-digit subheading
0710.80.70. This subheading provides for "other frozen vegetables"
(i.e., vegetables not specifically or eo nomine provided for under
subheading 0710.80 but which are nonetheless properly classified
under this subheading) that have not been reduced in size. The
instant product is a frozen vegetable (i.e., carrot) that has not
been reduced in sized. Moreover, the product is not specifically
or eo nomine provided for under heading 0710. Accordingly, the
instant product is properly classified under heading 0710 under the
statistical-reporting number 0710.80.7040.
HOLDING:
The above-described product is properly classified under the
statistical-reporting number 0710.80.7040, HTSUSA, which provides
for vegetables (uncooked or cooked by steaming or boiling in
water), frozen, other vegetables, other, other, carrots. The
general rate of duty for the year 1989 is 25 percent ad valorem.
The protest should be denied in full. A copy of this decision
should be furnished to the protestant with the Form 19 notice of
action.
Sincerely,
John Durant, Director
Commercial Rulings Division