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HQ 088927


June 28, 1991

CLA-2 CO:R:C:F 088927 RFC

CATEGORY: CLASSIFICATION

TARIFF NO.: 0706.10.05

Mr. William C. Cain
Cain Customs Brokers, Inc.
P.O. Box 10
Progreso, TX 78579

RE: Fresh trimmed carrots

Dear Mr. Cain:

This ruling letter is in response to your request of February 25, 1991, on behalf of Rio Grande Foods, Inc., concerning the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of fresh trimmed carrots.

FACTS:

The product consists of fresh carrots. Information submitted with the ruling request indicates that, when harvested, the carrots have an average length of approximately 4 inches. After harvest, the carrots are trimmed at both the bottom and top so that they do not exceed a length of 2.75 inches. Thereafter, as imported and on average, each carrot is reduced in size 1 and 1/4 inches or by over 25 percent.

ISSUE:

What is the tariff classification under the HTSUSA of fresh carrots that as imported have been reduced in length by over 25 percent?

LAW AND ANALYSIS:

Merchandise imported into the United States is classified under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The tariff classification of merchandise under the HTSUSA is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUSA and are to be considered statutory provisions of law for all purposes. See Sections 1204(a) and 1204(c) of the Omnibus Trade and Competitiveness Act of 1988 (19 U.S.C. 1204(a) and 1204(c)).

GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule (i.e., (1) merchandise is to be classified under the 4-digit heading that most specifically describes the merchandise; (2) only 4-digit headings are comparable; and (3) merchandise must first satisfy the provisions of a 4-digit heading before consideration is given to classification under a subheading within this 4-digit heading) and any relative section or chapter notes and, provided such headings or notes do not otherwise require, then according to the other GRIs.

GRI 6 prescribes that, for legal purposes, GRIs 1 to 5 shall govern, mutatis mutandis, classification at subheading levels within the same heading. Therefore, merchandise is to be classified at equal subheading levels (i.e., at the same digit level) within the same 4-digit heading under the subheading that most specifically describes or identifies the merchandise.

A review of the chapters in the schedule reveals that the instant products may be classified in chapter 7 because this chapter covers "edible vegetables and certain roots and tubers." In this chapter, heading 0706 provides for, among other things, "fresh carrots." As the instant products merely consists of carrots in raw form (as opposed to some other form, e.g., frozen), then they are most specifically described by the terms of this heading. See GRI 1.

As the proper heading under which to classify the goods has been determined, consideration now must be given to the proper subheading in heading 0706 in which to classify the product. In the 4-digit heading 0706, the 6-digit subheading 0706.10 provides for "carrots and turnips." Within this 6-digit subheading, there are three competing 8-digit subheadings under which the product may be classified: 0706.10.05, which provides for "carrots: reduced in size"; 0706.10.10, which provides for "carrots: other [than reduced in size]: under 10 cm in length"; and 0706.10.20, which provides for "carrots: other [than reduced in size]: other [than under 10 cm in length]." A review of the terms of these three 8-digit subheadings shows that if carrots have been reduced in size, then they are to be classified under the 8-digit subheading 0706.10.05 as, pursuant to GRIs 1 and 6, the carrots are most specifically described by the terms of this subheading.

As indicated above, the instant product, as imported, consists of carrots that have been reduced in length by over 25 percent. No evidence has been submitted to show that such a reduction is a normal industry practice. Accordingly, in view thereof, one can only conclude that the instant product consists of carrots that have been "reduced in size" for purposes of classification under the 8-digit subheading 0706.10.05. Therefore, the product is properly classified under this 8-digit subheading.

HOLDING:

The above-described product is properly classified under subheading 0706.10.0500, HTSUSA, which provides for, among other things, carrots, fresh or chilled, reduced in size. The general rate of duty is 17.5 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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