CLA-2-20:RR:NC:N2:228
Ms. Lyn Tellish
Mitsubishi International Corporation
655 Third Avenue
New York, NY 10017
RE: The tariff classification of prepared fruits from Japan
Dear Ms. Tellish:
In your letter dated May 23, 2007 you requested a tariff classification ruling. Your letter was received by this office on June 20, 2007.
Two samples, and ingredients breakdowns and a description of the manufacturing process for three products, were submitted with your letter. The samples were examined and disposed of. The products are freeze dried fruits (apricots, strawberries, and black currants) that have been “filled/infused with white chocolate.” The “white chocolate” material is composed of vegetable oil, sugar, milk solids, cocoa butter, emulsifier, flavor, and, for the apricot product, skim milk powder. The black currant sample consists of whole berries, the strawberry sample consists of sliced strawberries. Although the “white chocolate” ingredient is the dominant ingredient, by weight, each fruit retains its identity (color, size, shape) and taste, albeit the latter modified by the infused white chocolate. The samples are packaged for retail sale in sealed plastic pouches containing 23 and 26 grams, net weight. Your letter states the fruit may also be imported in bulk.
The applicable subheading for the infused apricot product will be 2008.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit…otherwise prepared or preserved…not elsewhere specified or included…apricots…other. The rate of duty will be 29.8 percent ad valorem.
The applicable subheading for the infused strawberries will be 2008.80.0000, HTSUS, which provides for fruit…otherwise prepared or preserved…not elsewhere specified or included…strawberries. The rate of duty will be 11.9 percent ad valorem.
The applicable subheading for the infused black currants will be 2008.99.2090, HTSUS, which provides for fruit…otherwise prepared or preserved… not elsewhere specified or included…other...other…berries… other…other. The rate of duty will be 4.5 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/.
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.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The samples you submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.
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