CLA-2-20:S:N:N1:228 850994
TARIFF NOS.: 2008.92.1000; 2008.92.9000; 2106.90.5050
Mr. Othmar Wutscher
Juice Group International, Limited
190 Newport Center Drive
Newport Beach, CA 92660-6906
RE: The tariff classification of yogurt fruit bases from
Austria.
Dear Mr. Wutscher:
In your letters dated March 6, 1990 and March 30, 1990, you
requested a tariff classification ruling.
Samples of seven, and specifications for five products
accompanied your letters. The merchandise is prepared by cooking
fruits or vegetable extracts with sugar or concentrated fruit
juice, and other ingredients, until, with one exception, a fairly
homogenous, gelatinous mass is created. The vanilla product has
a free-flowing syrup-like consistency. After cooking, the
preparations are pasteurized, packed in 5-gallon aceptic plastic
pails, and chilled. All will be used as fruit fillings in
yogurt. " Wildberry Yoghurt-base", code G/16001, is composed of
sugar, fruit (strawberry, raspberry, blueberry, blackberry, and
cranberry), pectin, flavor, and citric acid. "Wildberry Yoghurt-
base", code E/1003, contains "fruit sweetness" (i.e,
concentrated fruit juice), fruit, pectin, flavor, and citric
acid. "Cranberry/Orange Yoghurt-base", code G/19001, consists of
sugar, fruit, pectin, beetroot concentrate, citric acid, and
flavor. "Vanilla Yoghurt-base", code G/23062, is made from
sugar, water, vanilla pod extract, pectin, and flavor.
The applicable subheading for the two varieties of Wildberry
Yoghurt-base will be 2008.92.1000, Harmonized Tariff Schedule of
the United States (HTS), which provides for fruit...otherwise
prepared or preserved, whether or not containing added sugar or
other sweetening matter, not elsewhere specified or included...
other... mixtures... in airtight containers and not containing
apricots, citrus fruits, peaches or pears. The duty rate will be
7 percent ad valorem.
The applicable subheading for the Cranberry/Orange Yoghurt-
base, code G/19001, will be 2008.92.9000, HTS, which provides for
fruit...otherwise prepared or preserved...other...
mixtures...other. The rate of duty will be 17.5 percent ad
valorem.
Vanilla Yoghurt-base, code G/23062, will be classified in
subheading 2106.90.5050, HTS, the provision for food preparations
not elsewhere specified or included...other... subject to quotas
established pursuant to Section 22 of the Agricultural Adjustment
Act, as amended... provided for in subheading 9904.60.60. The
rate of duty will be 10 percent ad valorem.
Your inquiry does not provide enough information for us to
give a classification ruling on Vanilla Yoghurt-base with fruit
sweetness (code E/23100), Raspberry Fruit Preparation (code
G/10231), Strawberry Fruit Preparation (code E/5912), and
Preiselberry/Orange Fruit Preparation. Your request for a
classification ruling should include samples of the vanilla
preparation, and specification sheets for raspberry, strawberry,
and preiselberry/orange, showing the ingredi-
ents content, by weight. In addition, please verify the product
code for the preiselberry/orange product.
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