CLA-2-20:OT:RR:NC:N5:228
Louis Shoichet
Sandler, Travis & Rosenberg, P.A.
675 Third Avenue, Suite 1805-06 New York, NY 10017
RE: The tariff classification of fruit snacks from Great Britain
Dear Mr. Shoichet:
In your letter dated July 12, 2023, you requested a tariff classification ruling.
An ingredients breakdown, narrative description of the manufacturing process, manufacturing flowchart and a picture of the product accompanied your letter.
The subject merchandise is described as chewy bite-sized gummy-like fruit snacks that will be imported and sold in sealed retail bags. Each piece will weigh approximately 2 grams and there will be approximately 25 pieces packaged per bag. The fruit snacks will be manufactured with real fruit, will be naturally sweetened with apple juice concentrate, and will contain no artificial flavors, artificial sweeteners or preservatives. The fruit snacks are said to contain apple puree concentrate, apple juice concentrate, strawberry puree, citrus fiber, sunflower oil, concentrated elderberry juice, pectin, and natural strawberry flavoring.
The manufacturer begins the processing by receiving high brix diced cube fruit pieces in which the raw material is subjected to a water removal process via the application of heat to form a high brix raw material that is cut up into cubes. The fruit snacks are then prepared by mincing and mixing the cubes with other ingredients to create a paste which is cold pressed and molded into the finished consumer product.
In your letter, you suggested that the fruit bars may be classified under subheading 1704.90.3550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sugar confectionary (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other: Other: Put up for retail sale: Other. Alternatively, you suggested classification in subheading 2106.90.9998, HTSUS, which provides for food preparations not elsewhere specified or included . . . other . . . other . . . other. Based on the manufacturing process, the ingredient composition and product description, the fruit snacks will be classified elsewhere.
The applicable subheading for the fruit snacks 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.
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/.
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