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NY A80523



July 1, 1996

CLA-2-20:RR:NC:FC:228 A80523

CATEGORY: CLASSIFICATION

TARIFF NO.: 2003.10.0027, 2003.10.0031, 2003.10.0043, 2003.10.0047

Mr. Robert Nalley Jr.
R.L. Burden Produce Services, Inc.
P.O. Box 25313
Little Rock, AR 72221

RE: The tariff classification of prepared mushrooms from Italy.

Dear Mr. Nalley:

In your letters dated November 6, 1995, February 1, 1996, and March 5, 1996, you requested a tariff classification ruling.

A brochure, lists of ingredients, and four samples were submitted with your letters. The samples were forwarded to the U.S. Customs laboratory for analysis. "Funghi Alla Contadina Piccanti", or Country Style Hot Mushrooms, are sliced Champignon mushrooms, hot peppers, salt, mint, and oregano in extra virgin olive oil, and vinegar. "Funghi Alla Contadina Tagliati", or Country Style Sliced Mushrooms, contain slices of Champignon mushrooms, mint, salt, and oregano in extra virgin olive oil and vinegar. "Funghi Alla Contadina", Country Style Mushrooms, consist of small whole Champignon mushrooms, parsley, salt, oregano in extra virgin olive oil and vinegar. The laboratory found the acetic acid content of the samples to range from 0.27 to 0.35 percent. The prepared mushrooms will be put up in glass jars of various shapes and sizes.

The applicable subheading for the "Funghi Alla Contadina" put up in containers each holding not more than 255 grams will be 2003.10.0027, Harmonized Tariff Schedule of the United States (HTS), which provides for mushrooms, prepared or preserved otherwise than by vinegar or acetic acid...other...in containers each holding not more than 255g...whole (including buttons). If put up in containers each holding more than 255 grams, the applicable subheading will be 2003.10.0043 HTS, which provides for mushrooms, prepared or preserved otherwise than by vinegar or acetic acid...mushrooms...other...in containers each holding more than 255g...whole (including buttons). In both cases, the rate of duty will be 6.7 cents per kilogram on drained weight plus 9.5 percent ad valorem.

The applicable subheading for the "Funghi Alla Contadina Piccanti", and "Funghi Alla Contadina Tagliati" put up in containers each holding not more than 255 grams will be 2003.10.0031 HTS, which provides for mushrooms, prepared or preserved otherwise than by vinegar or acetic acid...other...in containers each holding not more than 255g...sliced. If put up in containers each holding more than 255 grams, the applicable subheading for both products will be 2003.10.0047 HTS, which provides for mushrooms, prepared or preserved otherwise than by vinegar or acetic acid...other...in containers each holding more than 255g...sliced. The rate of duty in both cases, will be 6.7 cents per kilogram on drained weight plus 9.5 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the "Funghi Pleurotus" and "Funghi Di Muschio". Your request for a classification ruling should include a sample of the "Funghi Pleurotus". For the "Funghi Di Muschio", please specify the variety of the cultivated mushrooms used.

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,

Roger J. Silvestri
Director

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