The tariff classification of mushroom and truffle products from Italy

NY 804926 December 28, 1994 CLA-2-20:S:N:N7:228 804926 CATEGORY: Classification TARIFF NO.: 2005.90.9500 Mr. Harold Dichter Leyden Customs Expediters, Inc. 99 Hudson Street New York, NY 10013-2896 RE: The tariff classification of mushroom and truffle products from Italy Dear Mr. Dichter: In your letter dated October 19, 1994, on behalf of Agribosco U.S.A., Inc., Brooklyn, NY, you requested a tariff classification ruling. Three samples, submitted with your letter, were opened, examined, and disposed of. Ingredients breakdowns were submitted on December 5, 1994. Sample "A" is identified on the product label as "white truffles" and as "sauce with white truffles." This product is a moist, gray-colored, soft-textured, homogenous product, put up in a glass jar containing 80 grams, net weight. It is composed, by weight, of approximately 71 percent white truffles, 22 percent white mushrooms, 5 percent corn oil, and 2 percent spices and salt. Sample "C" is also identified in two ways on the label of the 80-gram glass jar, as "black truffles and porcini mushrooms," and as "sauce with black truffles and porcini mushrooms." The sample is soft and homogenous in consistency, although somewhat drier than sample "A," and is brown-colored with scattered black particles. The ingredient composition, by weight, is approximately 78 percent black truffles, 10 percent porcini mushrooms, 5 percent corn oil, 5 percent olive oil, and 2 percent spices and salt. Sample "D" is described as "sauce with truffles," and is said to consist, by weight, of approximately 41 percent white mushrooms, 28 percent bread crumbs, 10 percent black truffles, 10 percent corn oil, 10 percent olive oil, and 2 percent spices and salt. This product is gray in color, and has a very soft, homogenous, oily consistency. Sample "D" is packed in a glass jar containing 300 grams, net weight. Cost breakdowns for these three products reveal the truffles to be the ingredient of greatest value - 97 percent of the value of product A, 84 percent of product C, and 66 percent of product D. The applicable subheading for these three truffle and mushroom products will be 2005.90.9500, 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 vegetables and mixtures of vegetables...other. The rate of duty will be 17.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport