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NY B86417




July 9, 1997

CLA-2-20:RR:NC:2:228 B86417

CATEGORY: CLASSIFICATION

TARIFF NO.: 2005.90.9700, 2106.90.9997

Ms. Cindy Vinson
IFF, Inc.
3800 Camp Creek Parkway
Building 2600, suite 104
Atlanta, GA 30331

RE: The tariff classification of prepared foods from Germany.

Dear Ms. Vinson:

In your letters dated February 28, 1997, and June 6, 1997, on behalf of Culinary Masters Corporation, Alpharetta, GA, you requested a tariff classification ruling.

Pictorial literature was submitted with your first letter. Ingredients breakdowns accompanied your June letter. The products are described as "Traiteur-Terrine", delicatessen preparations. Article no. 27412, Leek and Saffron, is composed of 45.9 percent cauliflower, 27.5 percent leek, 9.2 percent water, 6.5 percent vegetable protein, modified starch, and stabilizers, 4.6 percent each of onions and vegetable oil, 1 percent salt, and less than one percent each of seasoning and saffron. Article no. 23403/23402, "Italia", is made from 25.4 percent each of spinach and tomato, 21.2 percent cauliflower, 9.3 percent of vegetable protein, modified starch, and stabilizers, 6.2 percent each of onions and vegetable oil, 4.2 percent water, 1.2 percent, and less than 1 percent each of flavor enhancers and spices. Article no. 23303/23304, Cauliflower, Carrots, and Broccoli, contains 39.5 percent cauliflower, 21.1 percent broccoli, 15.8 percent carrots, 8.7 percent water, 5.7 percent of vegetable protein, modified starch, stabilizers, 4 percent each of onions and vegetable oil, and less than 1 percent each of salt, and flavor enhancer. Article no. 23305, Spinach and Carrots, is made from 41 percent spinach, 16.3 percent each of carrots and cauliflower, 8.2 percent of vegetable protein, modified starch, stabilizers, 5.6 percent each of onions and vegetable oil, 4.8 percent water, 1.2 percent salt, and one percent spices. Article no. 27512, Tofu Vegetarian, is composed of 37.2 percent each of tofu and broccoli, 11.2 percent water, 5.3 percent vegetable protein, modified starch, and stabilizers, 3.7 percent each of onions and vegetable oil, 1.1 percent flavor enhancer, and less than one percent each of salt and sugar. The terrines are in the form of semi-circular (Leek/Saffron), square (Italia), or trapezoid-shaped (Cauliflower/Carrots/Broccoli, Spinach/Carrots, Broccoli/Tofu) loaves, imported in refrigerated condition, packed in plastic containers with a lid.

The applicable subheading for the "Italia", Leek and Saffron, and Cauliflower, Carrots, and Broccoli, will be 2005.90.9700, Harmonized Tariff Schedule of the United States (HTS), which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006...other vegetables and mixtures of vegetables...other. The rate of duty will be 14.4 percent ad valorem.

The applicable subheading for the Tofu Vegetarian will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for Food preparations not elsewhere specified or included...other...other...other...containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 8.2 percent ad valorem.

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,

Gwenn Klein Kirschner
Chief, Special Products Branch

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