CLA-2-20:RR:NC:2:228 R01999
Mr. Maxwell Brand
Amazonica
8082 Green Bud Lane
Apt. #11
Glen Burnie, MD 21061
RE: The tariff classification of fruit preparations from Brazil.
Dear Mr. Brand:
In your letters dated April 13, 2005, and May 18, 2005, you requested a tariff classification ruling.
Ingredients breakdowns and illustrative literature for five products were submitted with your first letter and a description of the manufacturing process was submitted with your second letter. The products are spreadable, cooked fruit preparations, put up in glass jars. Cupuacu (Theobroma grandiflorum) contains 50 percent cupuacu pulp and 50 percent sugar and pectin. Acai (Euterpe Oleracea) contains 60 percent acai pulp and 40 percent sugar, potassium sorbate, and pectin. Acerola (Malphighia glabra) contains 60 percent acerola pulp and 40 percent sugar and pectin. Araca-Boi (Eugenia stipitata) contains 60 percent araca-boi pulp and 40 percent sugar, potassium sorbate, and pectin. Abacaxi (pineapple) (Ananas comosus) contains 60 percent pineapple pulp, 40 percent sugar and pectin. Frozen fruit pulp is liquefied in a blender, the other ingredients are added, the mixture is cooked, placed in jars, sealed, placed in a tank of water at 185° F, followed by a cool water bath.
The applicable subheading for the Cupuacu will be 2007.99.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for jams, fruit jellies, marmalades…obtained by cooking, whether or not containing added sugar or other sweetening matter… other…other…jams…other. The rate of duty will be 4 percent ad valorem.
The applicable subheading for the Abacaxi will be 2008.20.0010, HTS, which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included… pineapples…containing cane and/or beet sugar. The rate of duty will be 0.35 cents per kilogram.
The applicable subheading for the Acai, Acerola, and Araca-Boi, will be 2008.99.9090, HTS, which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included…other….other… other…other. The rate of duty will be 6 percent ad valorem.
Articles classifiable under subheadings 2007.99.4500 and 2008.99.9090, HTS, which are products of Brazil may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "T-GSP".
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 telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Stanley Hopard at 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division