CLA-2-16:RR:NC:2:228 B80330

2003.10.0043, 2005.90.9700

Mr. John R. Radell
la Rossa spa
811 Woodsdale Road
Wilmington, DE 19809

RE: The tariff classification of prepared vegetables from Italy.

Dear Mr. Radell:

In your letter dated December 9, 1997, you requested a tariff classification ruling.

Samples of five products were submitted with your letter. Three of the samples were forwarded to the U.S. Customs laboratory for analysis. Anchovies in Hot Peppers, and Rolled Anchovies with Capers consist of anchovies and either peppers or capers which have been soaked in salt water, salted, and packed in vegetable oil. The Half Artichokes and Wild Mushrooms consist of half artichokes or whole mushrooms that have been soaked in fresh water, vinegar, pasteurized, and packed in vegetable oil. Gustoriso is a mixture of vegetables, that have been soaked in fresh water, pasteurized, and packed in wine vinegar. The laboratory found the acetic acid content of the Half Artichokes to be 0.9 percent, the Wild Mushrooms, 0.1 percent, and the Gustoriso, 0.4 percent. The Rolled Anchovies are packed in glass jars containing between 80 and 2,600 grams. The vegetables and the Anchovies in Hot Peppers are packed in glass jars containing between 300 and 3,000 grams.

The applicable subheading for the Anchovies in Hot Peppers and Rolled Anchovies, will be 1604.16.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared or preserved fish...fish, whole or in pieces, but not minced... anchovies...in oil, in airtight containers...for an aggregate quantity entered in any calendar year not to exceed 3,000 metric tons. The rate of duty will be 1.2 percent ad valorem. If entered after the tariff rate quota has been filled, the anchovies will be classified in subheading 1604.16.3000, HTS. The rate of duty will be 2.4 percent ad valorem.

The applicable subheading for the Half Artichokes will be 2001.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for vegetables, prepared or preserved by vinegar or acetic acid...other..other...vegetables...artichokes. The rate of duty will be 11.1 percent ad valorem.

The applicable subheading for the Wild Mushrooms will be 2003.10.0043 Harmonized Tariff Schedule of the United States (HTS), which provides for mushrooms, prepared or preserved otherwise than by vinegar or acetic acid...mushrooms... other...in containers each holding more than 255g...whole (including buttons). The rate of duty will be 6.6 cents per kilogram on drained weight plus 9.2 percent ad valorem.

The applicable subheading for the Gustoriso will be 2005.90.9700, Harmonized Tariff Schedule of the United States (HTS), 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...other. The rate of duty will be 14.4 percent.

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 212-466-5760.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division