N052075 N0 Ruling Active

The tariff classification of a vegetarian paste from Italy.

Issued February 27, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2005.99.9700

Headings: 2005

Product description

A list of ingredients were submitted with your letter. Spicy Vegetarian Paste is described as an eggplant-based vegetarian pate consisting of water, eggplant, red pepper, mushrooms, capers, yeast, extra-virgin, olive oil, and sea salt. The product is put up for retail sale in glass jars containing 4 ounces, net weight.

CBP rationale

The applicable subheading for the Spicy Vegetarian Paste will be 2005.99.9700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006…other…other.

Full text

N052075 February 27, 2009 CLA-2-20:OT:RR:E:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2005.99.9700 Mr. Scott Myers Looking Glass Enterprises, LLC P.O. Box 2002 Titusville, FL 32781 RE: The tariff classification of a vegetarian paste from Italy. Dear Mr. Myers: In your letter dated February 17, 2009, you requested a tariff classification ruling. A list of ingredients were submitted with your letter. Spicy Vegetarian Paste is described as an eggplant-based vegetarian pate consisting of water, eggplant, red pepper, mushrooms, capers, yeast, extra-virgin, olive oil, and sea salt. The product is put up for retail sale in glass jars containing 4 ounces, net weight. The applicable subheading for the Spicy Vegetarian Paste will be 2005.99.9700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006…other…other. The rate of duty will be 11.2 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 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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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