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NY M81291




April 18, 2006

CLA-2-07:RR:NC:SP:228 M81291

CATEGORY: CLASSIFICATION

TARIFF NO.: 0709.52.0000; 9903.02.32

Mr. Franklin Garland
Garland Gourmet Mushrooms & Truffles
3020 Ode Turner Road
Hillsborough, NC 27278

RE: The tariff classification of fresh truffles from France or Spain.

Dear Mr. Garland:

In your letters dated January 18 and March 13, 2006, you requested a tariff classification ruling.

The goods in question are described as fresh truffles to be imported for propagation purposes, i.e., to make inoculants for the root systems of certain host trees raised in the United States.

The applicable subheading for the fresh truffles will be 0709.52.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other vegetables, fresh or chilled: mushrooms and truffles: truffles. The rate of duty will be free.

However, the HTSUS has been modified by adding in numerical sequence the following superior text and subheading to subchapter III of chapter 99:

Articles the product of Austria, Belgium, Denmark, Finland, France, the Federal Republic of Germany, Greece, Ireland, Italy, Luxembourg, the Netherlands, Portugal, Spain, or Sweden:

9903.02.32 Truffles, fresh or chilled (provided for in subheading 0709.52).

Under this provision, the fresh truffles from France or Spain, classified under subheading 0709.52.0000, HTSUS, are subject to a 100 percent ad valorem rate of duty.

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 World Wide Web at http://www.usitc.gov/tata/hts/.

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.

These goods may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact this agency regarding possible applicable regulations at the following location:

U.S. Department of Agriculture
APHIS
Plant Protection and Quarantine Permit Unit 4700 River Road, Unit 136
Riverdale, MD 20737-1236
Telephone number: 877-770-5990

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 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

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