A87812 A8 Ruling Active

The tariff classification of prepared vegetables from Italy

Issued November 6, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2003.10.0047, 2005.90.9700, 2005.90.8000

Headings: 2005, 2003

Product description

Two were forwarded to the U.S. Customs laboratory for analysis, the remaining two were examined and disposed of. The products are vegetables, put up for sale in glass jars containing 280 grams or 1500 grams, net weight. "Funghi" (mushrooms) consists of sliced mushrooms in a liquid solution composed of sunflower oil, wine vinegar, salt, and spices. "Carciofi di Sardegna" (artichokes of Sardinia) consists of whole artichoke hearts in sunflower oil, wine vinegar, and salt. "Favette di Sardegna" (broad (fava) beans of Sardinia) contains whole fava beans in sunflower oil, spices, salt, and citric acid. "Melanzane essiccate" (dried eggplant) is dried eggplant, sunflower oil, spices, salt, and citric acid. Laboratory analysis of the mushrooms and artichokes found both contained 0.2 percent acetic acid.

CBP rationale

more than 255 grams...sliced. The rate of duty will be 6.7 cents per kilogram on drained weight, plus 9.5 percent ad valorem. The applicable subheading for the artichokes will be 2005.90.8000, HTS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen...artichokes. The rate of duty will be 16.6 percent ad valorem. The applicable subheading for the broad beans (fava beans) and the eggplants will be 2005.90.9700, HTS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen...other vegetables...other. The rate of duty will be 15.4 percent ad valorem. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

Full text

NY A87812 November 6, 1996 CLA-2-20:RR:NC:2:228 A87812 CATEGORY: Classification TARIFF NO.: 2003.10.0047; 2005.90.8000; 2005.90.9700 Mr. Cesare Gallo Gallo Brokerage 93 Willow Street Wilkes Barre, PA 18702-1508 RE: The tariff classification of prepared vegetables from Italy Dear Mr. Gallo: In your letter dated September 16, 1996 you requested a tariff classification ruling. Four samples were submitted with your letter. Two were forwarded to the U.S. Customs laboratory for analysis, the remaining two were examined and disposed of. The products are vegetables, put up for sale in glass jars containing 280 grams or 1500 grams, net weight. "Funghi" (mushrooms) consists of sliced mushrooms in a liquid solution composed of sunflower oil, wine vinegar, salt, and spices. "Carciofi di Sardegna" (artichokes of Sardinia) consists of whole artichoke hearts in sunflower oil, wine vinegar, and salt. "Favette di Sardegna" (broad (fava) beans of Sardinia) contains whole fava beans in sunflower oil, spices, salt, and citric acid. "Melanzane essiccate" (dried eggplant) is dried eggplant, sunflower oil, spices, salt, and citric acid. Laboratory analysis of the mushrooms and artichokes found both contained 0.2 percent acetic acid. The applicable subheading for the mushrooms will be 2003.10.0047, Harmonized Tariff Schedule of the United States (HTS), which provides for mushrooms...prepared or preserved otherwise than by vinegar or acetic acid...other...in containers each holding more than 255 grams...sliced. The rate of duty will be 6.7 cents per kilogram on drained weight, plus 9.5 percent ad valorem. The applicable subheading for the artichokes will be 2005.90.8000, HTS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen...artichokes. The rate of duty will be 16.6 percent ad valorem. The applicable subheading for the broad beans (fava beans) and the eggplants will be 2005.90.9700, HTS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen...other vegetables...other. The rate of duty will be 15.4 percent ad valorem. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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, Roger J. Silvestri Director National Commodity Specialist Division

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