CLA-2-20:OT:RR:NC:N2:228
Ms. Jessica DePinto
Hodes, Keating & Pilon
134 North LaSalle Street
Chicago, IL 60602-1007
RE: The tariff classification of fruit bars from India
Dear Ms. DePinto:
In your letters dated February 5, 2008 and March 12, 2008, on behalf of Aligna Incorporated, you requested a tariff classification ruling.
Samples, ingredients breakdowns, and a description of the manufacturing process accompanied your first letter; additional samples were provided with your March correspondence. The samples were forwarded to the Customs and Border Protection laboratory for analysis. “All Natural Fruit Bars,” apple, blueberry, grape, raspberry, and strawberry flavored, are rectangular-shaped snack products in sealed, metallized film wrappers. The principal ingredients in all varieties are apple pulp (approximately 57 to 66 percent) and apple juice concentrate (approximately 33 percent). Depending on the flavor, the products may contain approximately 5 percent blueberry pulp or approximately 8 percent grape, raspberry, or strawberry pulp. The remaining ingredients, in all cases, consists of less than 2 percent of pectin, lemon juice, apple fiber, and natural flavor. All are prepared in the same manner. Fruit is ripened, pulped, pasteurized, mixed with other ingredients, extruded, cut into bars, and packaged. Laboratory examination of all samples found the containers, i.e., the film wrappers, were not airtight.
The applicable subheading for the blueberry, raspberry, grape, and strawberry fruit bars will be 2008.92.9094, Harmonized Tariff Schedule of the United States HTSUS, which provides for fruit…otherwise prepared or preserved…other… mixtures…other…other…other. The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the apple fruit bar will be 2008.99.0500, HTSUS, which provides for fruit…otherwise prepared or preserved…other…other …apples. The rate of duty will be 0.9 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 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