CLA-2-20:RR:NC:2:228 C83253
2106.90.9997
Douglas Darling
Danzas Corporation
P.O. Box 53370
Bellevue, Washington 98015-3370
RE: The tariff classification of a dessert product from
Australia.
Dear Mr. Darling:
In your letter dated December 30, 1997, on behalf of S.P.C.
Limited, Shepparton, Victoria, Australia, you requested a tariff
classification ruling.
Three samples were submitted with your letter. "Wildberry
Chill", "Peach Glacier", and "Tropical Blizzard" consist of
chunks of fruit in a fruit-flavored juice. Wildberry Chill
contains pear chunks, peach Glacier contains peach pieces, and
Tropical Blizzard is made from peach and pineapple chunks.
"Polar Berry" consists of pear chunks suspended in a raspberry
flavored "jelly". The stated ingredients for this product are
pears, sugar, food acid, vegetable gum, natural flavor and color,
and water. The dessert products are put up in sealed plastic
cups containing 120 grams, net weight, four to a pack. Each pack
may contain four cups of a single flavor or a combination of two
flavors.
The applicable subheading for the Wildberry Chill will be
2008.40.0020, Harmonized Tariff Schedule of the United States
(HTS), which provides for fruit, otherwise prepared or preserved,
whether or not containing added sugar or other sweetening matter
or spirit, not elsewhere specified or included...pears...in
containers each holding less than 1.4 kg. The rate of duty will
be 16.2 percent ad valorem.
The applicable subheading for the Peach Glacier, will be
2008.70.0020, HTS, which provides for fruit...otherwise prepared
or preserved...peaches...in containers each holding less than 1.4
kg. The rate of duty will be 18 percent ad valorem.
The applicable subheading for the Tropical Blizzard will be
2008.92.9030, HTS, which provides for fruit...otherwise prepared
or preserved...other...mixtures...other...packed in a liquid
medium in airtight containers...containing peaches or pears...in
containers each holding less than 1.4 kg. The rate of duty will
be 15.8 percent ad valorem.
The applicable subheading for the Polar Berry will be
2106.90.9997, Harmonized Tariff Schedule of the United States
(HTS), which provides for food preparations not elsewhere
specified or included...other...other...containing sugar derived
from sugar cane and/or sugar beets. The rate of duty will be 7.6
percent ad valorem.
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 212-466-5760.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division