CLA-2-20:OT:RR:NC:N2:228
Ms. Nicole Vallee
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of passion fruit honey puree from South Korea
Dear Ms. Vallee:
In your letter dated May 12, 2022, you requested a tariff classification ruling on behalf of your client, Costco Wholesale Corporation, WA.
An ingredients breakdown, a narrative description of the manufacturing process, and a close-up high-resolution photograph of the product, with and without the packaging, were submitted with your letter.
The product, “Passion Fruit Honey Puree,” (Item #1497484) is described as having a jelly like consistency that can be used for tea, salad dressing or a beverage base. The product is said to contain passion fruit puree with seeds, approximately 43 percent sugar derived from sugar cane, water, honey, xanthan gum, and vitamin C.
“Passion Fruit Honey Puree” is said to be prepared by mixing the ingredients, subjecting them to sterilization at a temperature of approximately 90 to 100 degrees Celsius for 10 minutes, filling and capping the jars, and subjecting the product to a second sterilization process at 70 to 75 degrees Celsius for 10 minutes. Directions on the product label instruct the consumer to add 3 teaspoons of the product into a cup of water, stir well and serve. “Passion Fruit Honey Puree” will be imported for retail sale at an ambient temperature and will be retail packaged in 2.6-pound glass jars, net packed.
In your letter, you suggested that the product may be classified under subheading 2106.90.9972, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included … other … other … other ... preparations for the manufacture of beverages ... containing sugar derived from sugar cane and/or sugar beets. However, based on the composition of the ingredients, detailed descriptions of each ingredient, and the processing operations provided, the product will be classified elsewhere.
The applicable subheading for the product, “Passion Fruit Honey Puree,” will be 2008.99.9190, HTSUS, which provides for fruits, nuts, and other edible parts of plants, otherwise prepared or preserved . . . other . . . other. The general rate of duty will be 6 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 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