CLA-2-20:RR:NC:2:228 I85572
Mr. Ernie Vallejo
Schenker, Inc.
150 Albany Avenue
Freeport, NY 11520
RE: The tariff classification of food preparations from Italy
Dear Mr. Vallejo:
In your letters dated July 18, 2002 and August 22, 2002, on behalf of MED USA Corporation, Upper Saddle River, NJ, you requested a tariff classification ruling.
Two samples and ingredients breakdowns were submitted with your August letter. One sample was forwarded to the U.S. Customs laboratory for analysis. The remaining sample was examined and disposed of. The products are prepared food preparations, put up for retail sale. Caponata di Melanzane (eggplants [sic] appetizer) is said to be composed of 40 percent fried eggplant, 15 percent celery, 14 percent tomato sauce, 8 percent olives, 5 percent soy oil, 4 percent each of olive oil, capers, and onions, 3 percent vinegar, 2 percent sugar, and one percent salt. Laboratory analysis found the product contained 0.12 percent acetic acid. Condimento per Pasta Con Sarde (seasoning for pasta with sardines) consists of finely ground, green-colored vegetable material mixed with chunks of fish and whole raisins, packed in oil. It consists of 65 percent fennel, 16 percent sardines, 5 percent raisins, 4 percent each of pine seeds and onions, 2 percent each of olive oil and tomato sauce, one percent sardine puree, and less than one percent each of salt and pepper. The eggplant appetizer is packed in a metal can containing 5 ounces, net weight, and the seasoning for pasta with sardines is presented in a metal can holding 8 ounces, net weight.
The applicable subheading for the eggplant appetizer will be 2005.90.9700, Harmonized Tariff Schedule of the United States (HTS), which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen…other vegetables and mixtures of vegetables…other. The rate of duty will be 11.2 percent ad valorem.
The applicable subheading for the seasoning for pasta with sardines will be 2103.90.9091, HTS, which provides for sauces and preparations therefor…other…other…other. The rate of duty will be 6.4 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 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division