CLA-2-20:OT:RR:NC:N2:228
Mr. Jason Fraser
Cavendish Farms Corporation
300 Union Street
Saint John, New Brunswick, E1A 6X4
Canada
RE: The tariff classification of frozen prepared jalapeno peppers from Canada
Dear Mr. Fraser:
In your letter undated, received on November 16, 2012, you requested a tariff classification ruling.
Product specification sheets and descriptions of the production processes for the two products accompanied your letter. The products are frozen breaded jalapeno peppers stuffed with cheddar cheese, and frozen breaded jalapeno peppers stuffed with cream cheese, each packed in 2-lb poly packages. In the United States, the jalapeno pepper halves are lightly “dusted” to absorb moisture, stuffed with the cheese, and individually quick frozen. The intermediate products will be exported to Canada from the United States for coating with batters and breading. The finished products will be exported from Canada into the United States in frozen condition.
The applicable subheading for the two products will be 2004.90.8580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen … other vegetables … other … other. The rate of duty will be 11.2 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 the 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 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 Bruce N. Hadley, Jr. at (646) 733-3029.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division