CLA-2-20:OT:RR:NC:N2:228
Ms. Elizabeth McGuffin
Dollar General
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of fruit purees from China
Dear Ms. McGuffin:
In your letter dated October 27, 2020, you requested a tariff classification ruling.
Ingredients breakdowns, a narrative description of the manufacturing process, and pictures for five products accompanied your inquiry.
Item A, “Apple and Peach,” is said to contain approximately 70 percent apple puree, 20 percent peach puree, 10 percent apple juice concentrate, and trace amounts of citric acid, ascorbic acid, and natural flavor.
Item B, “Apple and Strawberry,” is said to contain approximately 70 percent apple puree, 20 percent strawberry puree, 10 percent apple juice concentrate, and trace amounts of citric acid, ascorbic acid, and natural flavor.
Item C, “Apple” is said to contain approximately 100 percent apple puree, and trace amounts of citric acid, ascorbic acid, and natural flavor.
Item D, “Apple and Cinnamon,” is said to contain approximately 99 percent apple puree, and trace amounts of cinnamon, citric acid, and ascorbic acid.
Item E, “Apple with Concentrate,” is said to contain approximately 90 percent apple puree, 10 percent apple juice concentrate, and trace amounts of citric acid, ascorbic acid, and natural flavor.
The purees are described as having a moist, smooth-textured consistency, containing no identifiable pieces of fruit. The products have been prepared by washing, peeling, crushing, sieving, mixing, cooking, and sterilization. The products will be sold to the ultimate retail consumer in squeeze pouches.
The applicable subheading for Item A, “Apple and Peach,” and Item B, “Apple and Strawberry,” will be 2007.99.6520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter . . . other . . . other . . . pastes and purees . . . other . . . other. The general rate of duty will be 10 percent ad valorem.
The applicable subheading for Item C, “Apple,” Item D, “Apple and Cinnamon,” and Item E, “Apple with Concentrate” will be 2007.99.4800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter . . . other . . . other . . . pastes and purees . . . apple, quince and pear. The general rate of duty will be 12 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 2007.99.6520, HTSUS, and 2007.99.4800, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 2007.99.6520, HTSUS, and 2007.99.4800, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 https://hts.usitc.gov/current.
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 Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division