CLA-2-12:S:N:N1:228

Ms. Susan Knowlton
Wilson Freight Services Inc.
2412 Tenth Ave.
Port Huron, MI 48060

RE: The tariff classification of frozen rutabagas from Canada

Dear Ms. Knowlton:

In your letter dated February 14, 1992, on behalf of H.J. Heinz Company, Pittsburgh, PA, you requested a tariff classification ruling.

The product is described as rutabagas that have been cleaned, diced, packed for retail sale, and frozen, ready for table use.

The applicable subheading for the frozen rutabagas will be 1214.90.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for rutabagas (swedes)...other...other. The duty rate will be free.

Your inquiry does not provide enough information for us to give a classification ruling on the vegetable and pasta mixtures. Your request for a classification ruling should include complete ingredients breakdowns for the different types of mixtures. Indicate whether the vegetables and pasta have been cooked and whether any flavorings, dressings, preservatives, etc., have been added. Please submit samples or illustrative literature for the products.

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