CLA-2-8:RR:NC:2:228 R02151
Mr. Maxwell Brand
Amazonica
8082 Green Bud Lane
Apt # 11
Glen Burnie, MD 21061
RE: The tariff classification of frozen fruit pulp and banana chips from Brazil.
Dear Mr. Brand:
In your letter dated June 16, 2005, you requested a tariff classification ruling.
Lists of ingredients and descriptions of the manufacturing processes for banana chips and fruit pulp, and pictures of the packaged banana chips were submitted with your request. The fruit pulp consists of 100 percent pure Acai (palm berry) pulp and used to make juice smoothies. Acai fruit is washed, placed into a depulper, strained through a sieve, packed into 5-kilogram polypropylene plastic bags, and frozen. Natural and cinnamon-flavored banana chips are made by peeling, slicing, and frying banana in vegetable oil. Salt is added to the natural chips and cinnamon and sugar are added to the flavored chips before they are packed in 50-gram bags and boxed.
The applicable subheading for the Acai (palm berry) pulp will be 0811.90.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter…other…other…other. The rate of duty will be 14.5 percent ad valorem.
The applicable subheading for the natural and cinnamon flavored banana chips will be 2008.99.1500, 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…bananas…other. The rate of duty will be 0.8 percent ad valorem.
Articles classifiable under subheading 2008.99.1500, 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 our Web site at www.cbp.gov and search for the term "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