CLA-2-11:OT:RR:NC:N5:228
Kazuhito Mita
J.S.Owill Inc.,
34004 9th Ave S Ste A4 Federal way, WA 98003
RE: The tariff classification of a fruit powder from Japan
Dear Mr. Mita:
In your letter dated November 8, 2023, you requested a tariff classification ruling.
An ingredients breakdown, narrative description of the manufacturing process, and a product specification sheet accompanied your inquiry.
The subject merchandise is described as 100 percent yuzu powder imported in 10 kilogram boxes for use as a food ingredient. The product is described as a light grey to yellow powder with more than 95 percent of the product passing through a 100-mesh sieve with an aperture of 149 microns. The yuzu powder is said to be prepared by drying and milling the yuzu peel that remains after the juice is squeezed.
The applicable subheading for the yuzu powder will be 1106.30.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for flour, meal and powder of products of chapter 8… other. The general rate of duty will be 9.6 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.
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