CLA-2 CO:R:C:G 087065 RFC
Ms. Peggi Johnson
Fancy Foods International, Inc.
731-743 East 25th Street
Norfolk, VA 23504
RE: Pasteurized fruits, nuts, and mint
Dear Ms. Johnson:
This ruling letter is in response to your recent request on
behalf of Fancy Foods International, Inc., concerning the tariff
classification under the Harmonized Tariff Schedule of the United
States (HTSUSA) of certain pasteurized fruit, nut and mint
products.
FACTS:
The goods consist of certain fruit, nut, or mint leaves that
have been, as appropriate, skinned, stoned, trimmed, crushed,
shifted, sweetened, pasteurized, packaged, and blast frozen.
The goods come in several varieties (depending on the particular
fruit, nut or other edible plant part, e.g., mint leaves, on
which they are based) and are used in the preparation of sauces,
sorbets, ice creams, mousses, and the like.
ISSUES:
(1) Whether fruits that have been "pasteurized" should be
classified under the HTSUSA as simply a particular type of fruit
or as "fruit purees" or as fruits that have been "otherwise
prepared or preserved."
(2) Whether nuts that have been "pasteurized" should be
classified under the HTSUSA as simply a particular type of nut
or as "nut purees" or as nuts that have been "otherwise prepared
or preserved."
(3) Whether mint leaves that have been "pasteurized" should
be classified under the HTSUSA as simply mint leaves or as "mint
purees" or as edible parts of plants that have been "otherwise
prepared or preserved."
LAW AND ANALYSIS
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRIs). GRI 1 requires
that classification be determined first according to the terms or
the headings of the tariff and any relative section or chapter
notes and, unless otherwise required, according to the remaining
GRIs, taken in order.
In the instant classification analysis, there exist three
chapters in which one or more of the goods may be potentially
classified: to wit, chapter 8, chapter 12 (heading 1211 for the
mint product), and chapter 20 (headings 2007 and 2008). Chapter
8 covers, among other things, edible fruits and nuts. The
general notes to the Explanatory Notes to chapter 8 state that
these fruits and nuts may be fresh, frozen, dried, or provided
they are unsuitable for immediate consumption in that state, they
may be provisionally preserved. Also, the fruits and nuts may
be whole, sliced, chopped, shredded, stoned, pulped, grated,
peeled or shelled. The Notes, however, also state that excluded
from chapter 8 are "[e]dible fruit and nuts and peel of melons or
citrus fruit, prepared or preserved otherwise than as
described...[in the general notes]...[and that]...[fruit and nut]
products put up in...[airtight] packings [generally] have been
prepared or preserved otherwise than as provided for
in...[chapter 8,] and are therefore excluded [from this
chapter]." Chapter 20 is then listed as the proper chapter for
the classification of such goods. Edible fruit and nuts that
have been skinned, stoned, trimmed, crushed, shifted, sweetened,
pasteurized, packaged and blast frozen are not "prepared or
preserved" as described in the general notes to or provided for
in chapter 8. Therefore, such goods are not properly classified
in chapter 8 but may be classified, as discussed in the general
notes to chapter 8, in chapter 20.
In chapter 12, heading 1211 provides for mint leaves. This
provision, however, is restricted to mint leaves that are "used
primarily in perfumery, in pharmacy, or for insecticidal,
fungicidal or similar purposes and [are] fresh or dried, whether
or not cut, crushed or powered." In the instant case, the mint
is neither used for nor imported in any of the forms set forth in
heading 1211. Therefore, the instant mint product is not
properly classified under heading 1211.
The third potential chapter in which the goods may be
classified is chapter 20. Within this chapter, heading 2007
provides for, among other things, fruit and nut purees. The
Explanatory Notes to heading 2007, however, limit these purees to
those that consist of "boiled sieved fruit pulp or powdered
nuts." The instant goods are "pasteurized," which involves a
sterilization process that may or may not include boiling. See
Webster's Ninth New Collegiate Dictionary 861 (1989)
(pasteurization involves "partial sterilization of a substance
and...at a temperature and for a period of exposure that destroys
objectionable organisms without major chemical alteration of the
substance"). Therefore, as the instant goods are pasteurized and
not boiled (or possibly simply boiled), they are not properly
classified under heading 2007.
Also within chapter 8 is heading 2008. This heading
provides for fruit, nuts and other edible parts of plants,
otherwise prepared or preserved, whether or not containing added
sugar or other sweetening matter or spirit, not elsewhere
specified or included. The Explanatory Notes to heading 2008
state that "[t]his heading covers fruit, nuts and other parts of
plants [e.g., mint leaves], whether whole, in pieces or crushed,
including mixtures thereof, prepared or preserved otherwise than
by the processes specified...[elsewhere in the HTSUSA]." The
Notes also state that "[t]he products of this heading are
generally put up in cans, jars or airtight containers, or in
casks, barrels or similar containers." Sterilized fruit pulp and
crushed and sterilized whole fruit (whether or not peeled or with
the stones or pips removed) are listed in the Notes as examples
of the type of goods included within heading 2008.
Sterilization, as discussed above, is a process that occurs
during pasteurization. Within heading 2008, then, should be
classified fruits, nuts, and mint leaves (as they are edible
parts of plants) (1) that have been "pasteurized" (which, in view
of the above discussions, involves a process of preparation or
preservation not elsewhere specified or included in the HTSUSA)
and (2) that are packaged in airtight bags or containers.
In light of the above, all of the above-described products
are properly classified under subheading 2008.
HOLDING:
The above-described products are properly classified under
the following subheadings of the HTSUSA:
PRODUCT SUBHEADING GENERAL RATE OF DUTY
Coconut 2008.19.1500 3%
Pineapple 2008.20.0010 0.55 cents/kg
Orange 2008.30.3500 17.5%
Lemon 2008.30.3700 15%
Lime 2008.30.3700 15%
Grapefruit 2008.30.3700 15%
Tangerine 2008.30.3700 15%
Pear 2008.40.0020 18%
(containers
less than 1.4 kg)
2008.40.0040 18%
(other)
Apricot 2008.50.2000 12.5%
Morello Cherry 2008.60.0060 15.4 cents/kg + 10%
White Peach 2008.70.0020 20%
(container
less than 1.4 kg)
2008.70.0040 20%
(other)
Yellow Peach 2008.70.0020 20%
(container
less than 1.4 kg)
2008.70.0040 20%
(other)
Strawberry 2008.80.0000 14%
Wild Strawberry 2008.80.0000 14%
Cocktail mix 2008.92.1000 7%
(airtight containers
& no apricots,
citrus fruits,
peaches or pears)
2008.92.9090 17.5%
(other)
Apple 2008.99.0500 1.1 cents/kg
Banana 2008.99.1300 5.6%
Blueberry 2008.99.1800 3.5%
Blackcurrant 2008.99.2000 7%
Blackcurrant Tenah 2008.99.2000 7%
Blackberry 2008.99.2000 7%
Redcurrant 2008.99.2000 7%
Raspberry 2008.99.2000 7%
Soursop 2008.99.2300 2.1%
Muscat grape 2008.99.2900 7%
Guava 2008.99.3000 Free
Mango 2008.99.4000 3.3 cents/kg
Papaya 2008.99.4500 17.5%
Mirabelle Plum 2008.99.6000 17.5%
Prune 2008.99.6000 17.5%
Kiwi 2008.99.8000 15%
Melon 2008.99.8000 15%
Passion fruit 2008.99.8000 15%
Mint 2008.99.9090 7%
Please be advised that the duties set forth above are
classified as ad valorem (a percentage which is applied to the
dutiable value of the imported goods), specific (a specified
amount per unit of weight, gauge, or other measure of quantity,
as 10 cents per pound), or compound (one combining specific and
ad valorem duties upon a single item of goods, as 10 cents per
pound and 35 percent ad valorem).
Sincerely,
John Durant, Director
Commercial Rulings Division