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HQ 088462


May 3, 1991

CLA-2 CO:R:C:F 088462 RFC

CATEGORY: CLASSIFICATION

TARIFF NO.: 0710.80.7040

District Director
U.S. Customs Service
555 Battery Street
San Francisco, CA 94126

RE: Decision on Application for Further Review of Protest No. 2809-90-001107, on the classification of frozen carrots

Dear Sir:

This is a decision on application for further review of a protest timely filed on behalf of D.B. Berelson and Company, on June 20, 1990, against your decision in the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of frozen carrots. The product was entered under entry number J79-0012652-9 on December 5, 1989. The entry was liquidated on March 23, 1990.

FACTS:

The product consists of frozen carrots that are peeled with the tops and bottoms removed.

ISSUE:

What is the proper tariff classification under the HTSUSA of frozen carrots that are peeled with the tops and bottoms removed?

LAW AND ANALYSIS:

Merchandise imported into the United States is classified under the 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 (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.

In the instant case, the product consists of carrots that are peeled with the tops and bottoms removed. The carrots are then frozen. This is apparently the standard preparation process for frozen whole carrots. There has been no evidence submitted by the importer to show that the peeling and removing of the tops and bottoms of the carrots for the instant product results in a product that is different in any way from other frozen whole- carrot products. In fact, the product literature for the instant product shows that the carrots are labeled and described simply as carrots and not carrots that have been "reduced in size" (e.g., diced carrots). In light of the above, the instant product simply consists of frozen whole carrots and not frozen carrots that have been reduced in size.

A review of the chapters in the schedule reveals that the instant product may be potentially classified in chapter 7. This chapter covers "edible vegetables and certain roots and tubes." In chapter 7, heading 0710 provides for "vegetables (uncooked or cooked by steaming or boiling in water), frozen." Under heading 0710, there is the 6-digit subheading 0710.80. This subheading provides for "other frozen vegetables" (i.e., vegetables not specifically or eo nomine provided for under heading 0710 but which are nonetheless properly classified under this heading). Within the 6-digit subheading 0710.80, there is the 8-digit subheading 0710.80.70. This subheading provides for "other frozen vegetables" (i.e., vegetables not specifically or eo nomine provided for under subheading 0710.80 but which are nonetheless properly classified under this subheading) that have not been reduced in size. The instant product is a frozen vegetable (i.e., carrot) that has not been reduced in sized. Moreover, the product is not specifically or eo nomine provided for under heading 0710. Accordingly, the instant product is properly classified under heading 0710 under the statistical-reporting number 0710.80.7040.

HOLDING:

The above-described product is properly classified under the statistical-reporting number 0710.80.7040, HTSUSA, which provides for vegetables (uncooked or cooked by steaming or boiling in water), frozen, other vegetables, other, other, carrots. The general rate of duty for the year 1989 is 25 percent ad valorem.

The protest should be denied in full. A copy of this decision should be furnished to the protestant with the Form 19 notice of action.

Sincerely,

John Durant, Director
Commercial Rulings Division

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