CLA-2-20:OT:RR:NC:N2:228
Mr. Jose Lopez
Life Food Product Ecuador Lifprodec S.A.
Via A La Costa KM 15.5
Guayaquil, Guayas
Ecuador
RE: The tariff classification of frozen food products from Ecuador
Dear Mr. Lopez:
In your letter dated May 20, 2021, you requested a tariff classification ruling.
An ingredients breakdown, narrative description of the manufacturing process, product specification sheets and pictures for three products accompanied your inquiry.
The first product, “pre fried frozen sweet plantain slices,” is said to contain sweet plantains and palm vegetable oil. The product is prepared by selecting ripe plantains which are peeled, sliced, fried, cooled and frozen. The product is packaged for retail sale in low density polyethylene bags containing 2.72 kg, net weight.
The second product, “pre fried frozen tostones green plantain,” is said to contain green plantains and palm vegetable oil. The product consists of a selection of green plantains that have been prepared by being peeled, chopped, fried, shaped, decorated, cooled and frozen. The product is packaged for retail sale in low density polyethylene bags containing 1.36 kg, net weight.
The third product, “frozen yuca fries,” is said to contain yucca (Manihot esculenta), wheat starch, margarine, wheat flour and salt. The product has been prepared by cooking cassava dough at temperatures of 70 to 80 degrees Celsius for approximately 15 to 20 minutes, subsequent to mixing, extruding and freezing. The product is packaged for retail sale in low density polyethylene bags containing .91 kg, net weight.
In your letter, you suggested that the products may be classified under subheading 2008.99.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included … other … other … bananas … other. Although bananas and plantains have a similar appearance, for tariff classification purposes under the HTSUS, they are considered different fruits and classified differently.
The applicable subheading for “pre fried frozen sweet plantain slices” and “pre fried frozen tostones green plantain,” will be 2008.99.9190, HTSUS, which provides for other edible parts of plants, otherwise prepared or preserved . . . other . . . other. The general rate of duty will be 6 percent ad valorem.
The applicable subheading for “frozen yuca fries” will be 2008.99.6500, HTSUS, which provides for edible parts of plants, otherwise prepared or preserved…not elsewhere specified or included…other…cassava (manioc). The general rate of duty will be 7.9 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 https://hts.usitc.gov/current.
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 Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division