The tariff classification of prepared peppers from Spain.
Issued July 2, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2005.99.5510
Headings: 2005
Product description
A description and a list of ingredients were submitted with your first letter. Canned samples were received on June 17, 2008. Moro brand Pimientos is described as whole red pimiento peppers in a liquid medium of water, salt, and citric acid. Examination of the 125-gram sample found it to contain one whole, seeded red bell pepper and one section of another red bell pepper. The 70-gram sample contained one seeded red bell pepper sliced in half. In your letter you suggest classification in 2001.90.3500, Harmonized Tariff Schedule of the United States, (HTSUS), the provision for pimientos, prepared or preserved by vinegar or acetic acid. We cannot agree. Based on an examination of the samples and the ingredient composition of the products, the peppers will be classified elsewhere.
CBP rationale
The applicable subheading for the canned bell peppers will be 2005.99.5510, HTSUS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen…other vegetables…other…fruits of the genus Capsicum (peppers)…other…sweet bell-type peppers.
Full text
N031095 July 2, 2008 CLA-2-20:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2005.99.5510 Mr. Ricardo Ortiz GeoLogistics Americas, Inc. P.O. Box 810179 AMF Station Carolina, PR 00981-0179 RE: The tariff classification of prepared peppers from Spain. Dear Mr. Ortiz: In your letter dated June 3, 2008, on behalf of Puerto Rico Supplies Group, San Juan, P.R., you requested a tariff classification ruling. A description and a list of ingredients were submitted with your first letter. Canned samples were received on June 17, 2008. Moro brand Pimientos is described as whole red pimiento peppers in a liquid medium of water, salt, and citric acid. Examination of the 125-gram sample found it to contain one whole, seeded red bell pepper and one section of another red bell pepper. The 70-gram sample contained one seeded red bell pepper sliced in half. In your letter you suggest classification in 2001.90.3500, Harmonized Tariff Schedule of the United States, (HTSUS), the provision for pimientos, prepared or preserved by vinegar or acetic acid. We cannot agree. Based on an examination of the samples and the ingredient composition of the products, the peppers will be classified elsewhere. The applicable subheading for the canned bell peppers will be 2005.99.5510, HTSUS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen…other vegetables…other…fruits of the genus Capsicum (peppers)…other…sweet bell-type peppers. The duty rate 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 (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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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