CLA-2-20:OT:RR:NC:N2:228
Mr. Charles A. Gabbert
Atalanta Corporation
Atalanta Plaza
Elizabeth, NJ 07206
RE: The tariff classification of fruit preparations from Italy
Dear Mr. Gabbert:
In your letter dated January 27, 2012, you requested a tariff classification ruling.
Product specifications, a flow chart, and samples in jars for four products were submitted with your letter. The samples were examined and disposed of. Peach-Orange Variegato, Sour Cherry Variegato, Wild Berries Variegato and Strawberry Variegato are fruit preparations consisting of whole, pitted, or chunks of fruit suspended in a thick, viscous mass. Peach-Orange Variegato contains 44 percent chunks of peaches, 36 percent sugar, 27 percent glucose syrup, with the balance consisting of citric acid, thickening agents, sodium citrate, l-ascorbic acid, flavoring, orange essential oil, vegetal extract, and coloring. Sour Cherry Variegato is composed of 30 percent pitted cherries, 30 percent sugar, 17 percent syrup, 1.5 percent sour cherry juice, and unstated quantities of water, citric acid, thickening agents, sodium citrate, pectin, flavoring, plant extract and coloring. Wild Berries Variegato consists of 43 percent glucose syrup, 33.7 percent berries (strawberries, raspberries, currants, blueberries and blackberries), 8 percent sugar, and unstated quantities of citric acid, thickening agents, sodium citrate, elderberry dry extract, flavoring and coloring. Strawberry Variegato contains 40 percent sugar, 33 percent whole and chunks of strawberries, 14 percent glucose syrup, with the remaining of water, citric acid, thickening agents, sodium citrate and coloring. All will be put up in 3-kilogram aluminum cans for industrial use as ice cream toppings and used in cake and pastry preparations.
The applicable subheading for the Sour Cherry Variegato, when made with sweet cherry varieties, will be 2008.60.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit…otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit … cherries … other … sweet varieties. When prepared from tart cherry varieties, the applicable subheading will be 2008.60.0060, HTSUS. In both cases, the rate of duty will be 6.9 cents per kilogram plus 4.5 percent ad valorem.
The applicable subheading for the Peach-Orange Variegato, when made with nectarines, will be 2008.70.1040, HTSUS, which provides for fruit … otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit … peaches, including nectarines … nectarines … other. The rate of duty will be 16 percent ad valorem. When prepared from other peaches, the applicable subheading will be 2008.70.2040, HTSUS. The rate of duty will be 17 percent ad valorem.
The applicable subheading for the Strawberry Variegato will be 2008.80.0000, HTSUS, which provides for fruit … otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit … strawberries. The rate of duty will be 11.9 percent ad valorem.
The applicable subheading for the Wild Berries Variegato, when packed in airtight containers, will be 2008.97.1040, 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, including mixtures other than those of subheading 2008.19 … 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. When not in airtight containers, the applicable subheading for the Wild Berries Variegato will be 2008.97.9094, 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, including mixtures other than those of subheading 2008.19 … mixtures … other … other. The rate of duty will be 14.9 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 the 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 National Import Specialist Bruce N. Hadley, Jr. at (646) 733-3029.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division