CLA-2-7:OT:RR:NC:2:228

Mr. Eli Taniguchi
SST International, Inc.
10415 S. La Cienega Blvd.
P.O. Box 4547
Los Angeles, CA 90045

RE: The tariff classification of frozen chopped spinach from Spain

Dear Mr. Taniguchi:

In your letter dated October 6, 2009, on behalf of Blencor, LLC, Tracy, CA, you requested a tariff classification ruling.

A description and a sample were forwarded with your letter. The sample was examined and disposed of. H•E•B brand Select Extra Fine Chopped Spinach consists of spinach that has been cleaned, chopped, frozen and packed in plastic bags containing 10 ozs., net weight.

The applicable subheading for the frozen chopped spinach will be 0710.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vegetables (uncooked or cooked by steaming or boiling in water), frozen…spinach, New Zealand spinach and orache spinach (garden spinach). The rate of duty will be 14 percent ad valorem.

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/.

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 good may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact this agency regarding possible applicable regulations at the following location: U.S. Department of Agriculture APHIS Plant Protection and Quarantine Permit Unit 4700 River Road, Unit 136 Riverdale, MD 20737-1236 Telephone number: 877-770-5990 .

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