CLA-2-7:RR:NC:2:228 H82929
Ms. Jennifer Hanscomb
Marta Meniconi Tartufi
Via della Solidarieta, 6
06034 Foligno (PG) Italy
RE: The tariff classification of truffles from Italy.
Dear Ms. Hanscomb:
In your letters dated May 15, 2001, and June 21, 2001, you requested a tariff classification ruling.
Your letters describe four products: fresh whole truffles, fresh sliced truffles, frozen whole truffles, and grated truffles preserved in olive oil and salt. Each is vacuum packed in airtight plastic bags.
The applicable subheading for the fresh whole truffles and the fresh sliced truffles will be 0709.52.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other vegetables, fresh or chilled…mushrooms and truffles…truffles. The rate of duty will be free.
However, the Harmonized Tariff Schedule of the United States (HTS) has been modified by adding in numerical sequence the following superior text and subheadings to subchapter III of chapter 99 to the HTS:
Articles the product of Austria, Belgium, Denmark, Finland, France, the Federal Republic of Germany, Greece, Ireland, Italy, Luxembourg, the Netherlands, Portugal, Spain, or Sweden:
9903.02.32
Truffles, fresh or chilled (provided for in subheading 0709.52)
Under this provision, the fresh whole truffles and the fresh sliced truffles from Italy, classified in subheading 0709.52.0000 HTS, are subject to a 100 percent ad valorem rate of duty.
The applicable subheading for the frozen whole truffles will be 0710.80.7060, HTS, which provides for vegetables (uncooked or cooked by steaming or boiling in water), frozen…other…other…not reduced in size…other… other. The rate of duty will be 11.3 percent ad valorem.
The applicable subheading for the grated truffles preserved in olive oil and salt will be 2003.20.0000, HTS, which provides for mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid…truffles. The rate of duty will be free.
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 212-637-7065.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division