CLA-2-20:OT:RR:NC:N2:228
Mr. Ezequiel Esquinca-Reyes
Alsur USA Inc.
22211 IH 10 West, Suite 1206
San Antonio, TX 78257
RE: The tariff classification and country of origin of artichokes
Dear Mr. Ezequiel Esquinca-Reyes:
In your letter dated May 30, 2023, you requested a tariff classification and country of origin ruling.
A description of the product, a technical specification sheet, and a sample accompanied your inquiry. The sample was examined and discarded.
You have outlined a scenario in which artichokes are grown, harvested, and processed into IQF (individually quick frozen) artichoke hearts quartered in Egypt. You purchase the IQF quartered artichoke hearts and import them into Spain for further processing. In Spain, the quartered artichoke hearts (Cynara scolymus) will be processed in a solution of water (Spain), salt (Spain) and citric acid (China) subsequent to being canned, sealed, pasteurized, cooled, palletized and imported into the U.S. in 3 kg. cans for sale to foodservice customers.
The applicable subheading for the quartered artichoke hearts will be 2005.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 . . . other vegetables and mixtures of vegetables . . . other . . . artichokes. The general rate of duty will be 14.9 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 at https://hts.usitc.gov/current.
As defined in 19 CFR 134.1(b), “country of origin” means the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to change the country of origin of the article. A substantial transformation occurs when an article emerges from a process with a new name, character or use different from that possessed by the article prior to processing. A substantial transformation will not result from a minor manufacturing or combining process that leaves the identity of the article intact. See United States v. Gibson-Thomsen Co., 27 C.C.P.A. 267 (1940); and National Juice Products Association v. United States, 628 F. Supp. 978 (Ct. Int’l Trade 1986).
In the scenario you have presented, quartered IQF artichoke hearts from Egypt are subjected to additional processing in Spain which includes processing in a solution of water (Spain), salt (Spain) and citric acid (China), canning, sealing, pasteurizing, and packaging for transport. Accordingly, we find that the processing as described herein would not effect a substantial transformation as a result of the processing in Spain. The quartered artichoke hearts will remain a product of the country where they were grown and harvested, which in this case would be Egypt.
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.
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, please contact National Import Specialist Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division