CLA-2-20:OT:RR:NC:N2:228
Mr. Gordon LaFortune
Grey, Clark, Shih and Associates, Ltd.
4-340 MacLaren Street
Ottawa, Ontario Canada K2P 0M6
RE: The tariff classification of fruit preparations from Canada
Dear Mr. LaFortune:
In your letters dated July 28, 2008, October 17, 2008, and November 6, 2008 on behalf of Leahy Orchards, Inc., Franklin Centre, Quebec, Canada, you requested a tariff classification ruling.
Ingredients breakdowns and a description of the manufacturing process accompanied your July letter. Samples, submitted with your October and November letters, were forwarded to the U.S. Customs and Border Protection laboratory for analysis. The products are infant food preparations composed of soft, homogenized fruits packed in foil-sealed plastic cups, two 4-ounce cups packed together in a cardboard sleeve. Parent’s Choice, Pathmark, and Kuddles brand Banana are composed of banana puree, water, citric acid, and ascorbic acid. Parent’s Choice Very Berry Banana contains banana puree, apple puree, strawberry puree, water, raspberry puree, cranberry puree, blueberry puree, citric acid, and ascorbic acid. The banana ingredient in all items is an acidified, homogenized, and sterilized banana product imported from Costa Rica. The strawberry ingredient in the Very Berry product is said to be a good of Spain. In Canada, the fruit ingredients are acidified, heated in a steam injection heating unit to temperatures over 200 degrees Fahrenheit, passed through two finishers, filled and sealed in plastic cups, packed for retail sale in cardboard sleeves, and packaged for export.
The applicable subheading for the Parent’s Choice brand Very Berry Banana will be 2008.92.1040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruits, 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…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.
The applicable subheading for the Parent’s Choice, Pathmark, and Kuddles brand Banana will be 2008.99.1300 HTSUS, which provides for fruits, nuts and other edible parts of plants, otherwise prepared or preserved…other…other…bananas…pulp. The rate of duty 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/.
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