CLA-2-20:OT:RR:NC:N2:228
Yvette Powell
Dole Packaged Foods, LLC
3059 Townsgate Rd ,Suite 400 Westlake Village, CA 91361
RE: The tariff classification of fruit snacks from Thailand
Dear Ms. Powell:
In your letter dated February 10, 2023, you requested a tariff classification ruling.
An ingredients breakdown, manufacturing flow charts, and samples accompanied your inquiry. The samples were examined and discarded.
Product no. 3890003014, “Apples and Cream Parfait,” is said to contain diced apples, water, sugar, modified starch, citric acid, cinnamon powder, sweetness enhancer, ascorbic acid, caramel color, coconut powder, natural vanilla caramel, phosphoric acid, beta carotene and carrageenan. The products are put up in single-serve sealed plastic cups containing 4.3 ounces, net weight, with four cups to a cardboard sleeve.
Product no. 3890003011, “Peaches and Cream Parfait,” is said to contain diced peaches, water, sugar, modified starch, beta carotene, citric acid, natural peach flavor, sweetness enhancer, natural vanilla flavor, ascorbic acid, natural almond flavor, natural butter vanilla flavor, coconut powder, phosphoric acid, and carrageenan. The products are put up in single-serve sealed plastic cups containing 4.3 ounces, net weight, with four cups to a cardboard sleeve.
Product no. 3890077215, “Fruit ‘N Pudding Variety Pack,” contains eight single-serve sealed plastic cups of diced peaches in a vanilla flavored pudding and eight single-serve sealed plastic cups of diced mango in a mango flavored pudding. Each single-serve sealed plastic cup of this 16-count variety pack weighs 4.3 ounces, net weight. The peaches in vanilla flavored puddings is said to contain water, peaches, sugar, coconut powder, modified food starch, glucose syrup, natural flavors, citrus fiber, phosphoric acid, ascorbic acid, beta carotene, carrageenan, and locust bean gum. The mango in mango flavored pudding is said to contain water, mango, sugar, coconut powder, modified food starch, glucose syrup, natural flavors, citrus fiber, phosphoric acid, ascorbic acid, beta carotene, carrageenan, and locust bean gum.
Depending on the variety, the parfaits and puddings are said to be prepared by washing, peeling, dicing, or slicing the fruit, filling with cream, fruit, custard and or the sauce, followed by sealing, sterilization, cooling and drying.
In your letter, you proposed classification for the products under subheading 1901.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “food preparations of flour, groats, meal, starch or malt extract… food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: other: puddings ready for immediate consumption without further preparation.” The Explanatory Notes (EN) to subheading 1901.90, HTSUS, make distinctions for the types of starches allowed by stating that the term “starch” encompasses both untransformed starches and starches which have been pregelatinized or solubilized, but not more evolved starch products such as dextri-maltose. The modified food starch in the subject merchandise does not comprise a primary ingredient. Additionally, the products are non-dairy, thus the second portion of the text to the heading that states “food preparations of goods of headings 0401 to 0404…” will not apply. Accordingly, the fruit snacks will be classified elsewhere.
In accordance with General EN to Chapter 20 and the EN to heading 2008, HTSUS, “fruit that is prepared otherwise than by any of the processes specified in other Chapters or in the preceding headings of Chapter 20, are classifiable in heading 2008, HTSUS.” This heading is a residual provision available to those goods that are not more specifically provided for in other headings of Chapter 20. In the present case, the combination of different varieties of puddings in the “Fruit ‘N Pudding Variety Pack,” will not be classifiable as a set, because the items do not meet a particular need or carry out a specific activity. Therefore, each variety of pudding must be classified separately. The applicable subheading for product no. 3890003014, “Apples and Cream Parfait,” will be 2008.99.0500, 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 … other … apples. The general rate of duty will be 0.9 cents per kilogram.
The applicable subheading for product no. 3890003011, “Peaches and Cream Parfait,” will be 2008.70.2020, 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... peaches, including nectarines…other peaches…in containers each holding less than 1.4 kilograms. The general rate of duty will be 17 percent ad valorem.
The applicable subheading for product no. 3890077215, “Fruit ‘N Pudding Variety Pack,” specifically, the peach and vanilla flavored puddings will be 2008.70.2020, 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... peaches, including nectarines…other peaches…in containers each holding less than 1.4 kilograms. The general rate of duty will be 17 percent ad valorem.
The applicable subheading for product no. 3890077215, “Fruit ‘N Pudding Variety Pack,” specifically, the mango in mango flavored puddings will be 2008.99.4000, HTSUS, which provides for fruit…otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included…other…other…mangoes. The general rate of duty will be 1.5 cents 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.
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