CLA-2-08:OT:RR:NC:N2:228
Mr. Cole Trosclair
CH Powell Company
3500 N. Causeway Blvd
Metairie, LA 70002
RE: The tariff classification of orange and lemon peels from Spain
Dear Mr. Trosclair:
In your letter dated July 29, 2022, you requested a tariff classification ruling on behalf of your client, Bindi North America, NJ.
A narrative description of the manufacturing process, manufacturing flowcharts, close-up high-resolution photographs, and product specification sheets were submitted with your letter.
The first product, “Orange Shells,” is said to be 100 percent conventional citrus peel. They are frozen orange skins of clean, fresh, sound, and matured oranges (citrus sinensis), empty inside, without pulp, peel, or seeds at the time of importation. The tops are removed, the insides are extracted, the skins are washed in chlorinated water and frozen. The manufacturing process of the Triad orange into the “Orange Shell” begins when the orange is passed through disinfection showers with peracetic acid/hydrogen peroxide, then rinsed with water, dried and calibrated. Once the fruit is calibrated, the hat is cut and emptied internally leaving the fruit peel free of any remaining pulp or nuggets, aided by a shower of water, and then frozen in an IQF tunnel, passing through the metal detector, and packed in blue plastic bags of 160 shells within a cardboard box. It is palletized and stored in freezing chambers for shipment.
The second product, “Lemon Shells,” is said to be 100 percent lemon peel. They are frozen lemon skins of clean, fresh, sound, and matured lemon (Citrus limonun Risso), empty inside, without
pulp, peel, or seeds at the time of importation. They are disinfected, the tops removed, the insides extracted, washed in a chlorinated water and frozen. The manufacturing process of the Triad lemon into the lemon shell begins when the lemon is passed through a disinfection zone with peracetic acid/hydrogen peroxide, subsequently rinsed with water, dried and calibrated. Once the fruit is calibrated, the cap is cut off and it is emptied inside leaving the fruit peel free of any remaining pulp or seeds, it is passed through a shower of water and later frozen through an IQF tunnel, packed in blue plastic bags of 160 shells within cardboard boxes and stored in freezing chambers for shipment.
The applicable subheading for the “Orange Shells” will be 0814.00.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried, or provisionally preserved in brine, in sulfur water or in other preservative solutions: Orange or citron. The general rate of duty will be free.
The applicable subheading for the “Lemon Shells” will be 0814.00.8000, HTSUS, which provides for Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried, or provisionally preserved in brine, in sulfur water or in other preservative solutions: Other. The general rate of duty will be 1.6 cents/kg.
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.
Your inquiry does not provide enough information for us to determine the classification of the “Coconut Shells,” the “Mango Shells” and the “Pineapple Shells”. Your request for a classification ruling should include whether the “Coconut Shells” are “worked,” fashioned into an article. Furthermore, to whom will the “Mango Shells,” the “Pineapple Shells,” and the “Coconut Shells” be sold? The specification sheets provided state “raw material for the food industry.” Identify the specific industry, companies, brokers etc. that the products will be sold to. Also, provide marketing and illustrative literature. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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