CLA-2-20:RR:NC:N2:228 M80193
Mr. Joseph Christovao
Mercantum (U.S.) Corp.
225 Broadway
New York, NY 10007
RE: The tariff classification of processed bananas from Costa Rica
Dear Christovao:
In your letters dated January 10, 2006 and January 27, 2006 you requested a tariff classification ruling.
A sample was submitted with your first letter and information concerning the production process accompanied your January 27th letter. The sample was examined and disposed of. The merchandise is described as aseptic banana puree, with added citric and ascorbic acid, imported in Scholle bags containing from 5 to 220 gallons. The product is prepared from peeled ripe bananas that are deseeded, mashed, homogenized, acidified, sterilized, cooled, and packaged. Examination of the sample found the product to have a smooth, creamy consistency, pale yellow in color, with the flavor and aroma of bananas.
The applicable subheading for this product will be 2008.99.1300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit…otherwise prepared or preserved…not elsewhere specified or included…other…bananas…pulp. The duty rate will be 3.4 percent ad valorem.
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/.
Articles classifiable under subheading 2008.99.1300, HTSUS, which are products of Costa Rica may be entitled to duty free treatment under the Caribbean Basin Economic Recovery Act (CBERA) upon compliance with all applicable regulations.
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 Stanley Hopard at 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division