CLA-2-18: OT: RR: NC: 2:228
Ms. Margaret Eckert
Eurofoods Regulatory Advisors, LLC
42 Lehigh Lane
Hicksville, NY 11801-3313
RE: The tariff classification of food ingredients from Germany
Dear Ms. Eckert:
In your letter dated July 14, 2011, on behalf of Zentis Food Solutions North America, LLC, Plymouth, IN, you requested a tariff classification ruling.
Photographs, descriptive literature and ingredients breakdowns for four products, and three samples representing three of the four products were submitted with your letter. Additional information was provided via e-mail on September 27, 2011 and September 30, 2011. The sample of Apple - White Grape Cereals was forwarded to the U.S. Customs laboratory for analysis. The remaining samples were examined and disposed of. Examination of the samples found Mango Cereals and Apple Cereals to be orange or brown-colored, spreadable, paste-like masses containing small chunks of fruits and cereal particles. Apple – White Grape Cereals are a light brown-colored, more finely homogenized paste. No visible pieces of fruit were observed in this sample. These three products are preparations intended for use in the manufacture of stirred or beverage yogurt. Mango Cereals are said to contain 40 percent mango, 18.5 percent sugar, 12.1 percent oligofructose, 8 percent inulin, 7.2 percent glucose-fructose syrup, 6.33 percent water, 2 percent wheat flakes, 1.5 percent oat flakes, one percent, each, barley flakes and wheat bran, and less than one percent each of modified starch, sodium citrate, guar gum, paprika extract (coloring agent), citric acid, flavor and xanthan. Apple Cereals are composed of 34.3 percent apples, 29.6 percent sugar, 18.86 percent water, 3 percent, each, wheat flakes, barley flakes and oat flakes, 1.1 percent apple juice concentrate, and less than one percent each of wheat bran, flavor, citric acid, guar gum, pectin, calcium citrate and vegetable oil. Apple – White Grape Cereals consist of 43.6 percent grape juice concentrate, 13.7 percent oligofructose, 13.6 percent apples, 8.1 percent sugar, 7.33 percent water, 3.9 percent apple juice concentrate, 2.8 percent wheat flakes, 1.7 percent, each, barley flakes and oat flakes, 1.1 percent wheat bran, and less than one percent each of pectin, sodium citrate, flavor, citric acid, guar gum, calcium citrate and vegetable oil. Laboratory analysis found it to contain 16.2 percent sugar, by dry weight. Chocolate Chunks are made from 49.3 percent evaporated cane juice, 38.44 percent water, 10 percent chocolate splits (cocoa mass, cocoa butter and sugar), and less than one percent each of flavor, pectin, locust bean gum, citric acid, calcium citrate, sodium citrate and vitamin D3. The sugar content was said to be 49.6 percent, by dry weight. The chocolate chunks are used for producing blended Greek style yogurt. All four products will be imported in 2000-lb bag-in-box containers.
The applicable subheading for the Chocolate Chunks will be 1806.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa...other preparations in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg...preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar...other...other. The rate of duty will be 4.3 percent ad valorem.
The applicable subheading for the Apple Cereals 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…other…apples. The rate of duty will be 0.9 cents per kilogram.
The applicable subheading for the Mango Cereals will be 2008.99.4000, 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…other…mangoes. The rate of duty will be 1.5 cents per kilogram.
The applicable subheading for the Apple – White Grape Cereals, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500, HTSUS, which provides for food preparations not elsewhere specified or included…other…other…other…articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17…described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTSUS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS.
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.
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 the National Import Specialist at (646) 733-3029.
Sincerely,
Robert B. Swarovski
Director
National Commodity Specialist Division