CLA-2-20:OT:RR:NC:N2:228

Alison L. Peters
UTC Overseas, Inc.
2 Northpoint Dr., Suite 200
Houston, TX 77060

RE: The tariff classification of prepared mushrooms from the Netherlands

Dear Ms. Peters:

In your letter dated December 11, 2012 you requested a tariff classification ruling on behalf of Camerican International, Inc.

An ingredients breakdown, manufacturing process flow diagrams, and sample accompanied your letter. The sample was forwarded to the Customs and Border Protection laboratory for analysis. Firehouse Subs brand pasteurized seasoned sliced mushrooms in brine consists of 71.4 percent sliced mushrooms (of the genus Agaricus), 15.3 percent water, 11.4 percent Worcestershire sauce, 1.7 percent salt and 0.2 percent garlic, packed in sealed plastic bags. Each bag has a net weight of 9.2594 lbs. (148.15 oz.) and a drained weight of 6.61 lbs. (105.76 oz.). Lab analysis found the sample to contain 0.17 percent acetic acid.

The applicable subheading for the product will be 2003.10.0147, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mushrooms…prepared or preserved otherwise than by vinegar or acetic acid…mushrooms of the genus Agaricus…in containers each holding more than 255 g…sliced. The rate of duty will be 6 cents per kilogram on the drained weight plus 8.5 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