CLA-2-08:OT:RR:NC:N2:228
Ms. Jane Taeger
Samuel Shapiro & Company, Inc.
100 N. Charles Street
Baltimore, MD 21201
RE: The tariff classification of food products from El Salvador
Dear Ms. Taeger:
In your letter dated December 12, 2008 on behalf of Rio Grande Food Imports, Inc., Laurel, MD., you requested a tariff classification ruling.
Copies of the packaging for two products, and illustrations and a production flow chart for a third item were submitted with your letter. Rio Grande brand Jocote de Corona (purple mombin, Spondias purpurea L.) is an edible tropical fruit, oval-shaped, measuring 3-5 centimeters long and 2-3.5 centimeters wide. The fruit will be imported in frozen condition, packed in containers holding 16 ounces, net weight. Rio Grande brand Tortillas are white corn tortillas, prepared by grinding corn kernels into a paste, mixing with water, pressing the dough into a flat, round shape, and briefly cooking on each side. The tortillas will be imported in refrigerated condition, packed in containers holding 12 ounces, net weight. Liquid panela is described as a dark brown syrup, made by dissolving solid cones of panela (boiled, concentrated sugar cane juice, poured into a mold) in boiling water. The liquid panela will be imported in plastic pouches.
The applicable subheading for the jocote de corona will be 0811.90.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit…uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter…other…other…other. The rate of duty will be 14.5 percent ad valorem.
The applicable subheading for the tortillas will be 1905.90.1070, HTSUS, which provides for bread, pastry, cakes, biscuits and other bakers’ wares…other…other…bread. The rate of duty will be free.
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/.
These goods may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, and/or the U.S. Food and Drug Administration. It is suggested you contact these agencies directly for further information.
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.
Your inquiry does not provide enough information for us to give a classification ruling on the liquid panela. Your request for a classification ruling should include a sample of this product, for laboratory analysis. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you.
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