CLA-2-08:RR:NC:N2:228 R04311
Mr. James Valleau
James W. Valleau & Co., Inc.
P.O. Box 134
Naperville, IL 60540
RE: The tariff classification of frozen fruit pulp from Brazil
Dear Mr. Valleau:
In your letter dated June 28, 2006 you requested a tariff classification ruling.
The product is frozen acai (the fruit (berry) of Euterpe oleracea palm) puree, in 5-gallon pails or 50-gallon drums. The product is prepared from fruit that has been washed, pulped, pureed, and blast frozen. No chemicals, preservatives, or other additives are present. The fruit pulp will be used by food manufacturers in the production of ice cream, sorbet, and yogurt products.
The applicable subheading for the frozen acai pulp will be 0811.90.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit…uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter…other…other. The rate of duty will be 14.5 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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.
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