CLA-2-20:RR:NC:N2:228 M85022
Ms. Heidi Farkas
Graceland Fruit Inc.
1123 Main Street
Frankfort, MI 49635
RE: The tariff classification of prepared vegetables
Dear Ms. Farkas:
In your letter dated July 11, 2006 you requested a tariff classification ruling.
Six products are described in your letter: “infused dried” green peas, broccoli florets, sweet corn, celery, red bell pepper, and carrot cubes. All are prepared in a similar fashion. The vegetables are immersed in a solution of corn syrup, glycerin, and (except for the corn) salt, removed from the solution, dried to a desired moisture level (approximately 9 to 11 percent), lightly coated with sunflower oil, and packed in plastic-lined boxes. The amount of sugar added to the vegetables during the infusion process ranges from 12 to 18 percent, added glycerin ranges from approximately 8 to 10 percent, and salt, where added, is up to 2 percent, by weight.
The applicable subheading for the infused dried green peas will be 2005.40.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006…peas (Pisum sativum).
The applicable subheading for the infused dried sweet corn will be 2005.80.00, HTSUS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid…sweet corn (Zea mays var. saccharata).
The applicable subheading for the infused dried red bell pepper will be 2005.90.55, HTSUS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid…other vegetables and mixtures of vegetables…fruits of the genus Capsicum (peppers)…other.
The applicable subheading for the infused dried carrot cubes, broccoli florets, and celery will be 2005.90.97, HTSUS, which provided for other vegetables prepared or preserved otherwise than by vinegar or acetic acid…other vegetables and mixtures of vegetables…other.
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