CLA-2-20:OT:RR:NC:N5:228
Joseph Christovao
Mercantum Corp
225 Broadway, 37th Floor
New York, NY 10007
RE: The tariff classification of a pineapple puree from Costa Rica
Dear Mr. Christovao:
In your letter dated March 6, 2024, you requested a tariff classification ruling on behalf of your client, Paradise Ingredients.
An ingredients breakdown, a description of the manufacturing process, a manufacturing flowchart, and pictures of the product accompanied your inquiry.
The subject merchandise is described as a single-strength, bright golden yellow, aseptically packed pineapple puree. The product is said to contain 100 percent pineapple puree without any other additives, and is said to have a brix value between 11.0 and 16.2. The product is said to be produced from ripe pineapples of the MD2 variety that have been subjected to processing which include peeling, grinding, passing through line filters, pre heating (direct/indirect with steam), pulping, deaeration, homogenization, commercial sterilization, aseptic filing and primary packaging in aseptic polyethylene bags and secondary packaging consisting of 55 gallon steel drums. The pineapple puree is anticipated to be used in the juice and baby food industries.
The applicable subheading for the pineapple puree will be 2008.20.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruitotherwise prepared or preserved, whether or not containing added sugar or other sweetening matterpineapplesother. The general rate of duty will be 0.35 cents per kilogram.
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.
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