CLA-2-21:OT:RR:NC:N5:433
Shahed Ansari
DSV Air & Sea
156 Abbott Court Bartlett, IL 60103
RE: The tariff classification of food preparations from Italy.
Dear Mr. Ansari:
In your letter dated January 26, 2024, on behalf of Iprona Lana SpA., you requested a binding tariff classification ruling. In lieu of samples, illustrative literature and product descriptions were provided.
Item 1, the “Pomegranate-Blood Orange Compound 60006534,” is a miscellaneous edible preparation. The preparation has an alcoholic strength by volume content of 1.01%. The preparation is a liquid concentrate for the manufacture of beverages and is not derived of a single ingredient; the ingredient composition is a formulation of pear juice concentrate (48.8%), water (32.3%), pomegranate juice concentrate (10.2%), black carrot coloring concentrate (3.6%), lemon juice concentrate (3%), and natural flavoring (2.1%) of which alcohol by weight is 0.76%.
Item 2, the “Tropic Compound 60006631,” is a miscellaneous edible preparation. The preparation is a liquid concentrate for the manufacture of beverages and is not derived of a single ingredient; the ingredient composition is a formulation of kiwi juice concentrate (22.3%), papaya juice concentrate (22.2%), pineapple juice concentrate (22.1%), water (13.1%), acid: citric acid (11.3%), and invert sugar syrup (9%).
In the condition at the time of U.S. importation, items 1 and 2 are intermediary products packaged in bulk (drums, cartons, pails, pallets), and are not readily suitable for immediate human consumption. After U.S. importation, items 1 and 2 will undergo separate and distinct manufacturing operations along with the inclusion of other ingredients. The final manufactured products will be made suitable for human consumption prior to being packaged, labeled, and offered for domestic sale through retail and food service channels.
The applicable subheading for item 1 will be 2106.90.1200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Food preparations not elsewhere specified or included: Other: Compound alcoholic preparations of an alcoholic strength by volume exceeding 0.5 percent vol. of a kind used for the manufacture of beverages: Containing not over 20 percent of alcohol by weight.” The rate of duty will be 4.2 cents per kilogram plus 1.9% ad valorem.
The applicable subheading for item 2 will be 2106.90.9973, HTSUS, which provides for “Food preparations not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Preparations for the manufacture of beverages: Other.” The rate of duty will be 6.4% ad valorem.
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051). Additional requirements may be imposed on this product by the Alcohol and Tobacco Tax and Trade Bureau (TTB). You may contact the TTB at the following number: (1-866-927-2533), [email protected]. Written requests may be addressed to: Alcohol and Tobacco Tax and Trade Bureau, Advertising, Labeling and Formulation Division, 1310 G Street NW, Box 12, Washington, DC 20005.
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 Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division