CLA-2-08:OT:RR:NC:N2:228
Ms. Linda Hamanaka
Ken Hamanaka Co., Inc.
138 Lomita Street
El Segundo, CA 90245
RE: The tariff classification of Dried Fruit & Coconut from Thailand
Dear Ms. Hamanaka:
In your letter dated July 13, 2012, you requested a tariff classification ruling on behalf of Heritage International USA Inc.
A composition breakdown, value information, and an image of the product accompanied your letter. Manufacturing flow charts, ingredients breakdowns of dried fruits and coconut, and additional information were submitted via email transmissions dated August 8, August 14, and August 22, 2012. The sample, received by this office on August 7, 2012, was examined and disposed of. Dried Fruit & Coconut is an assortment of dried apricots, coconut chunks, mango slices and cranberries, grouped in a wooden plate wrapped with clear shrink film. The dried apricots are dried in oven, and treated with sulfur dioxide. The dried coconut chunks are composed of approximately 40 percent coconut, 60 percent sugar, and trace amount of sulfur dioxide. The dried mongo slices consist of approximately 60 percent mango slices, 40 percent sugar, and trace amount of sulfur dioxide. The dried coconut chunks and mango slices are produced in a similar way by washing, boiling, soaking in syrup, drying in hot air oven, and checking the moisture content. The coconut is preserved by sodium metabisulphite prior to the boiling process, and cut into chunks after checking the moisture content. The dried cranberries contain 54 percent cranberries, 45 percent sugar, and 1 percent sunflower oil. The wooden round plate measures approximately 9 inches in diameter.
The dried cranberries are products of the United States. The dried apricots are products of Turkey. The dried coconut chunks, mango slices and wooden plate are products of Thailand. The fruits and coconut have been fully processed in their respective countries of origin. In Thailand, the fruits and coconut are weighed, and laid down in circles into a wooden plate.
The applicable subheading for the dried apricots will be 0813.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit, dried, other than that of headings 0801 to 0806 … apricots. The rate of duty will be 1.8 cents per kilogram.
The applicable subheading for the dried coconut chunks will be 2008.19.1500, HTSUS, which provides for fruit, 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 … nuts, peanuts (ground-nuts) and other seeds, whether or not mixed together … other, including mixtures … coconuts. The rate of duty will be 1 percent ad valorem.
The applicable subheading for the dried cranberries will be 2008.99.2140, HTSUS, which provides for fruit, 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 other than those of subheading 2008.19 … other … berries … other … other. The rate of duty will be 4.5 percent ad valorem.
The applicable subheading for the dried mango slices will be 2008.99.4000, HTSUS, which provides for fruit, 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 other than those of subheading 2008.19 … mangoes. The rate of duty will be 1.5 cents per kilogram.
The applicable subheading for the wooden plate will be 4419.00.8000, HTSUS, which provides for tableware and kitchenware, of wood … other. The rate of duty will be 3.2 percent ad valorem.
The dried cranberries, products of the United States, may be eligible for entry as an American good returned. If the documentary requirements of 19 C.F.R. §10.1 are satisfied, the applicable subheading for this item will be 9801.00.1095, HTSUS, which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad...other...other. Products classified in subheading 9801.00.1095 are free of duty.
Articles classifiable under subheadings 2008.19.1500, 2008.99.4000 and 4419.00.8000, HTSUS, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.
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.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304.
Section 134.1(b) of the regulations, defines "country of origin" as:
the country of manufacture, production, or growth of any article of foreign origin entering the U.S. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin" within this Part;
If a good is determined to be an article of U.S. origin, it is not subject to the country of origin marking requirements of 19 U.S.C. §1304. Whether an article may be marked with the phrase “Made in the USA” or similar words denoting U.S. origin, is an issue under the authority of the Federal Trade Commission (FTC). We suggest that you contact the FTC Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C. 20508 on the propriety of proposed markings indicating that an article is made in the U.S.
The sample you submitted does not appear to be properly marked with the countries 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 Bruce N. Hadley, Jr. at (646) 733-3029.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division