CLA-2-20:OT:RR:NC:N2:228
Ms. Wendy Burns
Northern Customs Services, Inc.
P. O. Box 331
Lewiston, NY 14092
RE: The tariff classification of fruit snacks from Canada
Dear Ms. Burns:
In your letter dated July 28, 2014, you requested a tariff classification ruling on behalf of Hyproca Nutrition USA, Inc. dba Kabrita in Pittsburgh, PA.
Ingredients breakdowns and samples of three flavors of Kabrita brand fruit and goat milk yogurt snacks accompanied your letter. Additional information was provided via an e-mail message dated August 26, 2014. The samples were examined and disposed of. Banana and natural vanilla bean with pear is a light tan thick liquid said to contain approximately 46 percent organic banana puree, 35 percent goat yogurt, 16 percent pear puree, 2 percent frutalose inulin L90, and less than 1.2 percent acerola cherry puree, organic lemon juice concentrate, grand bourbon vanilla bean, pectin APC 140, mixed tocopherol, and vitamin D3. Mango peach with apple and pear is a yellowish tan thick liquid said to contain approximately 35 percent goat yogurt, 27 percent pear puree, 21 percent mango puree, 9 percent organic apple puree concentrate, 5 percent peach puree, 2 percent frutalose inulin L90, and less than one percent acerola cherry puree, pectin APC 140, organic lemon juice concentrate, mixed tocopherol, and vitamin D3. Mixed berry with apple and pear is a dark tan thick liquid said to contain approximately 35 percent goat yogurt, 23 percent pear puree, 20 percent organic Asp apple puree concentrate 3, 8 percent raspberry puree, 5 percent blueberry puree, 5 percent strawberry, 2 percent frutalose inulin L90, 1 percent organic clarified acai juice, and less than one percent acerola cherry puree, pectin APC 140, organic lemon juice concentrate, mixed tocopherol, and vitamin D3. The products are packaged in 4 oz. shelf stable metallized plastic laminate pouches with a gusseted bottom with a plastic re-sealable cap. They will be imported in boxes containing 6 each 113 gram (4 oz.) pouches which will be sold at retail.
In your letter, you suggested that the three products would appropriately be classified in subheading 2104.20.000 (sic) which is for homogenized composite food preparations. Based on the composition of ingredients and target consumers “tots” ages 2 and older, the three products will be classified elsewhere.
The applicable subheading for the three products will be 2008.97.9094, Harmonized Tariff Schedule of the United States (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 … mixtures … other … other … other. The general 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 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division