CLA-2 CO:R:C:F 088927 RFC
Mr. William C. Cain
Cain Customs Brokers, Inc.
P.O. Box 10
Progreso, TX 78579
RE: Fresh trimmed carrots
Dear Mr. Cain:
This ruling letter is in response to your request of
February 25, 1991, on behalf of Rio Grande Foods, Inc.,
concerning the tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) of fresh trimmed
carrots.
FACTS:
The product consists of fresh carrots. Information
submitted with the ruling request indicates that, when harvested,
the carrots have an average length of approximately 4 inches.
After harvest, the carrots are trimmed at both the bottom and top
so that they do not exceed a length of 2.75 inches. Thereafter,
as imported and on average, each carrot is reduced in size 1 and
1/4 inches or by over 25 percent.
ISSUE:
What is the tariff classification under the HTSUSA of fresh
carrots that as imported have been reduced in length by over 25
percent?
LAW AND ANALYSIS:
Merchandise imported into the United States is classified
under the Harmonized Tariff Schedule of the United States
Annotated (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 schedule
(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.
A review of the chapters in the schedule reveals that the
instant products may be classified in chapter 7 because this
chapter covers "edible vegetables and certain roots and tubers."
In this chapter, heading 0706 provides for, among other things,
"fresh carrots." As the instant products merely consists of
carrots in raw form (as opposed to some other form, e.g.,
frozen), then they are most specifically described by the terms
of this heading. See GRI 1.
As the proper heading under which to classify the goods has
been determined, consideration now must be given to the proper
subheading in heading 0706 in which to classify the product. In
the 4-digit heading 0706, the 6-digit subheading 0706.10 provides
for "carrots and turnips." Within this 6-digit subheading, there
are three competing 8-digit subheadings under which the product
may be classified: 0706.10.05, which provides for "carrots:
reduced in size"; 0706.10.10, which provides for "carrots: other
[than reduced in size]: under 10 cm in length"; and 0706.10.20,
which provides for "carrots: other [than reduced in size]: other
[than under 10 cm in length]." A review of the terms of these
three 8-digit subheadings shows that if carrots have been reduced
in size, then they are to be classified under the 8-digit
subheading 0706.10.05 as, pursuant to GRIs 1 and 6, the carrots
are most specifically described by the terms of this subheading.
As indicated above, the instant product, as imported,
consists of carrots that have been reduced in length by over 25
percent. No evidence has been submitted to show that such a
reduction is a normal industry practice. Accordingly, in view
thereof, one can only conclude that the instant product consists
of carrots that have been "reduced in size" for purposes of
classification under the 8-digit subheading 0706.10.05.
Therefore, the product is properly classified under this 8-digit
subheading.
HOLDING:
The above-described product is properly classified under
subheading 0706.10.0500, HTSUSA, which provides for, among other
things, carrots, fresh or chilled, reduced in size. The general
rate of duty is 17.5 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division