CLA-2-10:RR:NC:N2:228

Mr. Anderson Ferreira
Westchester International Corp.
5491 University Drive
Coral Springs, FL 33067

RE: The tariff classification of prepared food products from Brazil

Dear Mr. Ferreira:

In your letters dated May 7, 2007 and May 31, 2007 you requested a tariff classification ruling.

Samples and literature for seven products were submitted with your letters. Four samples were forwarded to the Customs laboratory for analysis. Fazenda & Casa brand Organic Whole Grain Short Rice, Organic Parboiled Rice, and Organic Polished Rice are put up for retail sale, vacuum-packed in a clear plastic film envelope, in a cardboard box holding one kilogram, net weight. Fazenda & Casa brand Organic Carrots consists of peeled carrots, approximately 2 inches in length, packed in a liquid medium, the latter described on the product label as consisting of water, salt, sugar, citric acid, and condiments. Organic Beetroot contains sliced beets in water, salt, sugar, and citric acid. Organic Cucumber consists of whole pickles, 1-1/2 to 2 inches in length, in a medium of water, salt, sugar, citric acid, and condiments, and Organic Tomato Juice is composed of tomato juice and salt. The prepared vegetables and the tomato juice are packed for retail sale in glass jars.

The applicable subheading for the Organic Whole Grain Short Rice will be 1006.20.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for rice…husked (brown) rice…other…short grain. The rate of duty will be 2.1 cents per kilogram.

The applicable subheading for the Organic Parboiled Rice will be 1006.30.1020, HTSUS, which provides for rice…semi-milled or wholly milled rice, whether or not polished or glazed…parboiled…long grain. The rate of duty will be 11.2 percent ad valorem.

The applicable subheading for the Organic Polished Rice will be 1006.30.9010, HTSUS, which provides for rice…semi-milled or wholly milled rice, whether or not polished or glazed…other…long grain. The rate of duty will be 1.4 cents per kilogram.

The applicable subheading for the Organic Carrots will be 2005.99.1000, HTSUS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006…other vegetables…other…carrots in airtight containers. The rate of duty will be 6.4 percent ad valorem.

The applicable subheading for the Organic Beetroot and the Organic Cucumber will be 2005.99.9700, HTSUS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006…other vegetables…other…other. The rate of duty will be 11.2 percent ad valorem.

The applicable subheading for the Organic Tomato Juice will be 2009.50.0010, HTSUS, which provides for fruit juices…and vegetable juices, not fortified with vitamins or minerals, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter…tomato juice…in airtight containers. The rate of duty will be 0.14 cents per liter.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Articles classifiable under subheadings 1006.30.1020, 2005.99.1000, 2005.99.9700, and 2009.50.0010, HTSUS, which are products of Brazil, may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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