N286507 N2 Ruling Active

The tariff classification of frozen prepared cauliflower pellets from France

Issued June 16, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2004.90.8580

Headings: 2004

Product description

An ingredients list, manufacturing process narrative, manufacturing flow chart, photographs of the product, and samples accompanied your letter. The samples were examined and discarded. Frozen molded pellets of mashed cauliflower are said to be composed of approximately 78 percent cauliflower, 13 percent milk, 4 percent water, 2 percent rice flour, 1 percent cream, and trace amounts of butter, salt, garlic, natural flavors, and pepper. The product is imported for retail sale in plastic bags, 16 ounces each, net weight.

CBP rationale

The applicable subheading for the frozen molded pellets of mashed cauliflower will be 200490.8580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 .

Full text

N286507 June 16, 2017 CLA-2-20:OT:RR:NC:N4:228 CATEGORY: Classification TARIFF NO.: 2004.90.8580 Ms. Charlotte Doutriaux Frial 185 Alewife Brook Parkway, Suite 210 Cambridge, MA 02138 RE: The tariff classification of frozen prepared cauliflower pellets from France Dear Ms. Doutriaux: In your letter dated March 13, 2017, you requested a tariff classification ruling. An ingredients list, manufacturing process narrative, manufacturing flow chart, photographs of the product, and samples accompanied your letter. The samples were examined and discarded. Frozen molded pellets of mashed cauliflower are said to be composed of approximately 78 percent cauliflower, 13 percent milk, 4 percent water, 2 percent rice flour, 1 percent cream, and trace amounts of butter, salt, garlic, natural flavors, and pepper. The product is imported for retail sale in plastic bags, 16 ounces each, net weight. The applicable subheading for the frozen molded pellets of mashed cauliflower will be 200490.8580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 . . . other vegetables and mixtures of vegetables . . . other . . . other, including mixtures. The general 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 the World Wide Web at https://hts.usitc.gov/current. 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 Bruce N. Hadley, Jr. at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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