CLA-2-20:OT:RR:NC:N2:228
Mr. Jon Brownbill
Paradise Fruits North America, LLC
1504 Providence Highway, Suite 7b
Norwood, MA 02062
RE: The tariff classification of food products from Germany
Dear Mr. Brownbill:
In your letter dated July 3, 2013, you requested a tariff classification ruling.
Ingredients breakdowns and samples for three products accompanied your letter. Additional information was provided via an e-mail message dated July 12, 2013. The samples were examined and disposed of. Paradise Fruits FD Shapes (Bio/NOP Banana-Blueberry-Red Beet V.7, Organic-Apple-Spinach V.9, and Organic Strawberry-Carrot V.52) are freeze dried snack foods in the form of square-shaped, crunchy bites measuring approximately 30 x 30 millimeters, and will be imported in 10-kg poly bags in cartons for toddler snacking. The Banana-Blueberry-Red Beet is composed of 35-45 percent banana puree, 20-30 percent peach puree concentrate, 20-30 percent apple puree concentrate, less than 8 percent each blueberry juice concentrate and red beet juice concentrate, and 4 percent blueberry. The Apple-Spinach contains 55-65 percent apple puree concentrate, 30-40 percent orange juice concentrate, and 4 percent spinach powder. The Strawberry-Carrot consists of 30-40 percent strawberries, 30-40 percent banana puree, 10-20 percent apple juice concentrate, 10-20 percent carrot juice concentrate, and less than 10 percent black carrot juice concentrate.
The applicable subheading for the Strawberry-Carrot, when imported in airtight containers, will be 2008.97.1040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit … otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included … other, including mixtures … mixtures … in airtight containers and not containing apricots, citrus fruits, peaches or pears … other. The rate of duty will be 5.6 percent ad valorem. If the containers are not airtight, the applicable subheading will be 2008.97.9094, HTSUS, the provision for fruit … otherwise prepared or preserved … other, including mixtures … mixtures … other … other … other. The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the Banana-Blueberry-Red Beet will be 2008.97.9094, HTSUS, the provision for fruit … otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included … other, including mixtures … mixtures … other … other … other. The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the Apple-Spinach will be 2008.99.0500, HTSUS, which provides for fruit ... otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included … other, including mixtures … other … apples. The rate of duty will be 0.9 cents per kilogram.
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 the 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.
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 Bruce N. Hadley, Jr. at (646) 733-3029.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division