CLA-2-20:OT:RR:NC:N2:228
Elizabeth Glover
Dole Packaged Foods, LLC
3059 Townsgate Rd., Ste. 400 Westlake Village, CA 91361
RE: The tariff classification of Vitamin Chews from Belgium
Dear Ms. Glover:
In your letter dated June 1, 2023, you requested a tariff classification ruling.
An ingredients breakdown, a manufacturing flowchart, a narrative description of the manufacturing process, and samples of four products accompanied your letter. The samples were examined and discarded.
The subject merchandise is described as dietary supplements. Each vitamin chew is square in shape and measures approximately 3/4 of an inch in length, 3/4 of an inch in width, and 1/4 of an inch in thickness. Examination of the samples reveals that each chew has the taste of the characteristic fruit while having a similar appearance to fruit bars that have been cut into small square chewable pieces. Each product contains 60 pieces per container, which is sold as a pack of three of the same flavor, and packaged in 4.9-ounce plastic bottles. Marketing information provided indicates that fruit is the number one ingredient in each vitamin chew and each product is naturally sweetened with fruit and no processed sugar.
The first product, “Fruit Powered Vitamin Chews “FOCUS” Passion Fruit Strawberry,” (SKU 7570002007), is said to contain approximately 42 percent apple puree concentrate with ascorbic acid, apple juice concentrate, green tea extract, strawberry puree concentrate, fruit juice concentrate, vitamin and mineral mix, citrus fiber, pectin, aronia juice concentrate, natural strawberry flavor and natural mango/passionfruit flavor.
The second product, “Fruit Powered Vitamin Chews “ENERGY” Watermelon Guava,” (SKU 7570002008), is said to contain approximately 47 percent apple puree concentrate with ascorbic acid, apple juice concentrate, watermelon juice concentrate, guava powder, citrus fiber, ashwagandha extract, pectin, aronia juice concentrate, natural watermelon flavor, and vitamin and mineral mix.
The third product, “Fruit Powered Vitamin Chews “IMMUNITY” Orange Camu Camu,” (SKU 7570002009), is said to contain approximately 43 percent apple puree concentrate with ascorbic acid, soluble fiber, apple juice concentrate, orange juice concentrate, vitamin and mineral mix, citrus fiber, organic camu camu powder, lemon juice concentrate, pectin, ginger root extract, natural orange flavor, and beta carotene.
The fourth product, “Fruit Powered Vitamin Chews “BEAUTY” Strawberry Pomegranate,” (SKU 7570002010) is said to contain approximately 46 percent apple puree concentrate with ascorbic acid, apple juice concentrate, organic pomegranate juice concentrate, strawberry puree concentrate, citrus fiber, vitamin and mineral mix, pectin, black carrot juice concentrate, natural strawberry flavor, natural pomegranate flavor and sunflower lecithin.
The vitamin chews are said to be prepared from a homogeneous blend of the fruit purees, juices and the other raw materials. All raw materials are loaded into a mixing tank and processed. During concentration of the product, water is evaporated. The final brix of the blend is concentrated to approximately 82-85 Brix. After concentration, extra ingredients such as flavors or active ingredients are added. Afterwards, the product is placed into a cooling tunnel, cut into pieces (dusted with fiber to prevent clumping) and packaged for retail sale.
The puree components in each product are derived from the flesh of the fruits in contrast to the juice concentrate which is manufactured by physically removing water from apple juice that is obtained from the pressing of sound and ripe apples. The apple puree used in the finished products is concentrated apple puree which is an aseptically processed and packaged acid food prepared from whole, ripe, sound apples that have been washed, crushed, passed to remove skins, stalks, pips, and foreign matter. Each product is then hot break processed, refined, evaporated under vacuum, screened, thermally processed (pasteurized), cooled and packed aseptically.
In your letter, you suggested that the product may be classified under subheading 2106.90.9998, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for food preparations not elsewhere specified or included . . . other . . . other . . . other. Heading 2106, HTSUS, is a basket provision covering food preparations not elsewhere specified or included. Customs has classified a number of food products, described as food supplements, in heading 2106, HTSUS. However, inasmuch as heading 2106, HTSUS, only covers food preparations not elsewhere specified or included (emphasis added), whenever heading 2106 was selected, it was chosen because no other competing heading specified or included the food preparations. Customs has also classified a number of food products, described as dietary supplements in more specific headings in the Nomenclature than heading 2106, HTSUS. See HQ 964804 (February 19, 2002), NY J87989 (September 9, 2003), N010122 (May 10, 2007), and N270221 (November 27, 2015). Therefore, based on the composition of the ingredients, the narrative description of the manufacturing process, and our examination of the samples, the products will be classified elsewhere.
The applicable subheading for the first product, “Fruit Powered Vitamin Chews “FOCUS” Passion Fruit Strawberry,” (SKU 7570002007), and fourth product, “Fruit Powered Vitamin Chews “BEAUTY” Strawberry Pomegranate,” (SKU 7570002010),” will be 2007.99.6520, HTSUS, which provides for jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter . . . other . . . other . . . pastes and purees . . . other . . . other. The general rate of duty will be 10 percent ad valorem.
The applicable subheading for the second and third products, “Fruit Powered Vitamin Chews “ENERGY” Watermelon Guava,” (SKU 7570002008), and “Fruit Powered Vitamin Chews “IMMUNITY” Orange Camu Camu,” (SKU 7570002009), will be 2007.99.4800, HTSUS, which provides for fruit or nut puree…obtained by cooking… other…pastes and purees: apple, quince and pear. The general rate of duty will be 12 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.
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