CLA-2-08:OT:RR:NC:N2:228
Marie-Eve Gaudet
Anhydra
1878, rue Power Drummondville J2C 5X5 Canada
RE: The tariff classification, country of origin and marking of dehydrated fruit and fruit powder from multiple countries
Dear Ms. Gaudet:
In your letter dated February 6, 2023, you requested a tariff classification, country of origin and marking ruling.
A description and video of the manufacturing process, product specification sheets, and photos accompanied your letter.
The subject merchandise consists of three products: dehydrated lemon pieces, dehydrated lemon wheels and dehydrated lemon powder. The products are said to contain 100 percent of the characteristic fruit with no other flavorings, additives or preservatives. The fruit will be grown and harvested in Spain, South Africa, Egypt, Mexico, the United States or Turkey and will be processed in Canada by washing, slicing and conventional dehydration. The dehydrated lemon powder will also be subjected to grinding into powder form. The products will be imported in bulk and retail containers. When imported for retail, they will be packaged in 1-kilogram (kg.) standup pouches measuring 11 x 14 inches. When imported in bulk, they will be packaged in poly bags ranging from 7 to 10 kg.
The applicable subheading for the dehydrated lemon pieces and the dehydrated lemon wheels will be 0805.50.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for citrus fruit, fresh or dried, lemons (Citrus limon, Citrus limonum) …lemons. The general rate of duty will be 2.2 cents per kilogram.
The applicable subheading for the dehydrated lemon powder will be 1106.30.4000, HTSUS, which provides for flour and meal of the dried leguminous vegetables of heading 0713, of sago or roots or tubers of heading 0714; flour, meal and powder of the products of chapter 8, other. The general rate of duty will be 9.6 percent per kilogram.
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.
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.
As defined in 19 CFR 134.1(b), “country of origin” means the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to change the country of origin of the article. A substantial transformation occurs when an article emerges from a process with a new name, character or use different from that possessed by the article prior to processing. A substantial transformation will not result from a minor manufacturing or combining process that leaves the identity of the article intact. See United States v. Gibson-Thomsen Co., 27 C.C.P.A. 267 (1940); and National Juice Products Association v. United States, 628 F. Supp. 978 (Ct. Int’l Trade 1986).
U.S. Customs and Border Protection (CBP) has previously ruled that the freeze-drying of fruits or the processing into a fruit flour, meal or powder did not effect a substantial transformation. See for example, New York Ruling Letter (“NY”) N052803 (March 10, 2009), N070099 (November 4, 2009), and N232815 (September 26, 2012). In the present case, the products are not substantially transformed as a result of the washing, dehydration, slicing and grinding into a powder all which occurs in Canada. Accordingly, the products will remain goods of their respective countries of origin. Therefore, the country of origin of the dehydrated lemon pieces, dehydrated lemon wheels and dehydrated lemon powder will be the country where the fruit is grown and harvested, i.e., Spain, South Africa, Egypt, Mexico, the United Stated or Turkey. The products must be marked to state they are a “product of” their particular country or origin.
Please note, the question of whether the goods may be marked with a phrase such as “Product of U.S.A.” is under the jurisdiction of the U.S. Federal Trade Commission, Bureau of Consumer Protection, Division of Enforcement, which may be contacted for advice at 600 Pennsylvania Avenue N.W., Washington, D.C. 20580, or through the FTC’s website at http://www.ftc.gov.
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, please contact National Import Specialist Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division