CLA-2-20:OT:RR:NC:N5:228
Phil Taylor
Originia Foods/Infrusesa
Carretera Seros, 0 S/N Soses 25181Spain
RE: The tariff classification of ready to eat fruit purees from Spain
Dear Mr. Taylor:
In your letter dated October 23, 2023, you requested a tariff classification ruling.
An ingredients breakdown, manufacturing flowcharts, product specification sheets and a picture of the products accompanied your inquiry.
The subject merchandise is described as two varieties of Natural Nutraliment fruit purees that have been specially processed to be safe and easy to swallow for individuals with dysphagia. The first product, “Tropical Puree,” is said to contain peach puree, apple puree, pear juice concentrate, pineapple juice, pineapple juice concentrate, potato starch, ascorbic acid antioxidant, pineapple flavor, pear flavor and carrot juice concentrate. The second product, “Prune Puree,” is said to contain prune puree, quince puree, plum puree, pear juice concentrate, starch and ascorbic acid antioxidant.
The primary ingredient in each product are fruit purees made from fresh fruit, which undergoes washing and selection, followed by crushing and sieving. Enzymes causing browning are thermally inactivated, and subsequently, the puree is pasteurized and preserved in aseptic tanks in refrigerated chambers. The fruit purees that will be part of the specific variety to be prepared are emptied from the corresponding aseptic tanks to a homogenizer tank. During the homogenization process, the fruit purees stored in refrigerated tanks are mixed to achieve a consistent texture. Subsequently, other ingredients are added according to the specific recipe. These components are precisely mixed to achieve the correct composition. Afterward, a physical-chemical and sensory analysis is conducted to ensure that the mixture is homogeneous and complies with customer specifications. The mixture then undergoes a pasteurization process to eliminate any harmful pathogens or microorganisms. The temperature and pasteurization time are carefully controlled to ensure food safety without compromising product quality.
The products are not cooked, so there is no modification to their physical, chemical, and organoleptic characteristics. Following this process, the mixture undergoes a filtration stage to remove unwanted particles and achieve a smooth and homogeneous texture followed by hot filling into containers. Each puree has a brix value between 16 and 21, depending on the variety. The ready to eat fruit purees will be imported in 100-gram plastic containers with a previously sterilized lid using heat. The fruit purees can be eaten as a snack, meal, or dessert and will be sold through distributors in foodservice, retail, and chain pharmacies.
The applicable subheading for the product, “Tropical Puree,” will be 2008.97.9094, Harmonized Tariff Schedule of the United States (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 product, “Prune Puree,” when imported in airtight containers will be will be 2008.97.1040, 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, including mixtures … 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. If the containers 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.
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 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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