CLA-2-20:OT:RR:NC:N2:228
Matthew Williams
John A. Steer Company
1227 N 4th St Philadelphia, PA 19122
RE: The tariff classification of smoothie cubes from Thailand
Dear Mr. Williams:
In your letter dated May 1, 2023, you requested a tariff classification ruling on behalf of your client, Ice Box Foods.
Ingredients breakdowns, a description of the manufacturing process, product specification sheets and pictures of five products accompanied your inquiry.
The subject merchandise is described as frozen organic smoothie cubes. The products will be packaged in 340-gram plastic bags and are intended to be blended for smoothie applications.
The first product, “frozen organic coconut smoothie,” is said to contain organic coconut milk, organic coconut meat and water. The second product, “frozen organic coconut and dragon fruit smoothie cubes,” is said to contain organic dragon fruit, organic coconut milk, organic coconut water and organic coconut meat. The third product, “frozen organic coconut and passion fruit smoothie cubes,” is said to contain organic passion fruit, organic coconut milk, organic coconut water and organic coconut meat. The fourth product, “frozen organic coconut and pineapple smoothie cubes,” is said to contain organic pineapple, organic coconut milk, organic coconut water and organic coconut meat. The fifth product, “frozen organic coconut cream 22-25% fat cubes,” is said to contain organic extracted coconut and water.
The coconut milk is described as a white liquid prepared by extracting selected coconut meat, washing, blanching, grating, squeezing, filtering, pasteurizing, and homogenizing, while the coconut cream is prepared similarly, but contains a higher fat content. Coconut water is taken directly from the inside of young coconuts, extracted, then filtered. Frozen organic coconut and dragon fruit smoothie cubes, frozen organic coconut and passion fruit smoothie cubes, and the frozen organic coconut and pineapple smoothie cubes are said to be prepared by removing the flesh of the dragon fruit, passion fruit and pineapple, subsequent to blending, and mixing with coconut meat and coconut water. The frozen organic coconut cream 22-25% fat cubes are said to be prepared by extracting coconut milk/cream from the white coconut kernel of a mature coconut by using hot water.
The applicable subheading for first product, “frozen organic coconut smoothie,” will be 2008.19.1500, Harmonized Tariff Schedule of the United States (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 … nuts, peanuts (ground-nuts) and other seeds, whether or not mixed together … other, including mixtures … coconuts. The general rate of duty will be 1 percent ad valorem.
The applicable subheading for the second product, “frozen organic coconut and dragon fruit smoothie cubes,” the third product, “frozen organic coconut and passion fruit smoothie cubes,” and the fourth product, “frozen organic coconut and pineapple smoothie cubes,” when imported in airtight containers, is classified in subheading 2008.97.1040, 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, including mixtures other than those of subheading 2008.19 . . . mixtures . . . in airtight containers and not containing apricots, citrus fruits, peaches or pears . . . other. The general rate of duty will be 5.6 percent ad valorem. When imported in containers that are not airtight, the applicable subheading will be 2008.97.9094, HTSUS, which provides for fruit … otherwise prepared or preserved … other, including mixtures … mixtures … other … other … other. The general rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the fifth product, “frozen organic coconut cream 22-25% fat cubes,” will be 2106.90.9995, HTSUS, which provides for food preparations not elsewhere specified or included…other…other…other…frozen. The general rate of duty will be 6.4 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 and Border Protection 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