CLA-2-20:RR:NC:2:228 D80637
Ms. Paula Tsarnas
Liberty Richter
400 Lyster Avenue
Saddle Brook, NJ 07663-5910
RE: The tariff classification of marinated hearts of palm from
Costa Rica.
Dear Ms. Tsarnas:
In your letter dated July 21, 1998, you requested a tariff
classification ruling.
Samples submitted with your letter were forwarded to the
U.S. Customs laboratory for analysis. "Lacima" brand marinated
hearts of palm consists of pieces of hearts of palm approximately
7/8 inches in length, onion, spices, pepper, and salt in a liquid
medium of vinegar, soya oil, citric acid, and ascorbic acid.
Analysis found the acetic acid content to be 0.39 percent. The
product is packed in a glass jar containing 125 grams, net
weight.
The applicable subheading for the marinated hearts of palm
will be 2008.91.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for 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, including mixtures other
than those of subheading 2008.19...palm hearts. The rate of duty
will be 0.9 percent ad valorem.
Articles classifiable under subheading 2008.91.0000, HTS,
which are products of Costa Rica are entitled to duty free
treatment under the Caribbean Basin Economic Recovery Act
(CBERA), upon compliance with all applicable regulations.
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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division