CLA-2-04:S:N:N1:229

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, MO 64108

RE: The tariff classification of canned QUAIL EGGS from Guatemala.

Dear Mr. O'Neill:

In your letter dated March 28, 1990, you requested a tariff classification ruling on behalf of your client, E.T. Horn International of La Mirada, California.

The product in question, QUAIL EGGS, will be imported in tins, packed in a liquid medium comsisting of water, vinegar, salt, spices, and sodium benzoate.

The applicable subheading for these canned QUAIL EGGS will be 0409.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Birds' eggs, not in shell,...fresh, dried, cooked by steaming or by boiling in water, molded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter:...Other:...Other" (than dried). The rate of duty will be 12.1 cents per kilogram.

Articles classifiable under subheading 0409.99.0000, HTS, which are products of Guatemala, are entitled to duty free treatment under the Caribbean Basin Economic Recovery Act (CBERA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport