CLA-2-07:OT:RR:E:NC:N2:228
Mr. Michael McCullough
Vandegrift Forwarding Co. Inc.
9317 Cheshire Road
Sunbury, OH 43074
RE: The tariff classification and country of origin marking of freeze dried fruits and vegetables from China or France
Dear Mr. McCullough:
In your letter dated February 23, 2009 on behalf of Chaucer Foods Inc., Syosset, NY, you requested a tariff classification and country of origin marking ruling.
Additional information was provided in an email transmission dated March 9, 2009. The merchandise is described in your letter as freeze-dried whole, sliced, or diced strawberries, strawberry powder, freeze-dried whole blueberries, and freeze-dried sweet corn. The strawberries and blueberries may be sourced from several countries; the sweet corn will be a product of the United States. In all cases, the fruit or vegetable will be individually quick frozen (IQF) in the country where it was grown and harvested (the IQF strawberries may be whole or sliced; the blueberries and sweet corn kernels will be whole), and shipped to China or France. In China or France the frozen strawberries will be freeze-dried whole, or sliced and diced (6 millimeter cubes) and then freeze dried, and packed for export to the United States. The strawberry powder will be prepared from the “fines” (i.e., particles smaller than 5 millimeters) separated from the production of the whole, sliced, or diced freeze-dried strawberries. These particles are run through several screens with progressively smaller apertures – 3-5 millimeters, 1-3 millimeters, 20-mesh, 50-mesh. The 20-mesh particle may be milled to an 80-mesh particle size. The powder exported to the United States will be the 50-mesh product. The blueberries (wild or cultivated varieties) and sweet corn kernels will be freeze dried whole.
As noted above, the fruits may be products of several countries. After freeze-drying, the fruit pieces may be sorted and mixed in order to produce a good with consistent quality for the final customer. As a result, it is likely that fruits of different countries of origin will be mixed together.
The applicable subheading for the freeze-dried sweet corn will be 0712.90.8550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared…other vegetables…sweet corn seeds of a kind used for sowing. The rate of duty will be 8.3 percent ad valorem.
The applicable subheading for the freeze-dried wild blueberries will be 0813.40.2010, HTSUS, which provides for fruit, dried, other than that of headings 0801 to 0806…other fruit…berries…other…wild blueberries. The rate of duty will be 1.4 cents per kilogram.
The applicable subheading for the freeze-dried cultivated blueberries will be 0813.40.2020, HTSUS, which provides for fruit, dried…other fruit…berries…other…cultivated blueberries. The rate of duty will be 1.4 cents per kilogram.
The applicable subheading for the freeze-dried whole, sliced, and diced strawberries will be 0813.40.2060, HTSUS, which provides for fruit, dried, other than that of headings 0801 to 0806…other fruit…berries…other…other. The rate of duty will be 1.4 cents per kilogram.
The applicable subheading for the freeze-dried strawberry powder will be 1106.30.4000, HTSUS, which provides for flour, meal and powder…of the products of chapter 8…other. The rate of duty will be 9.6 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.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
Part 134, Customs Regulations (19 C.F.R. Part 134), implements the country of origin marking requirements and the exceptions of 19 U.S.C. §1304. Section 134.1(b), Customs Regulations (19 C.F.R. §134.1(b)), defines "country of origin" as the country of manufacture, production or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin" within the meaning of the marking laws and regulations. An article used in manufacture which results in an article having a name, character, or use differing from that of the constituent article will be considered substantially transformed. United States v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98)(1940).
In this case, the imported freeze dried fruits and vegetables are not substantially transformed as a result of the processing in China or France. They will remain goods of their respective country or countries of origin. The imported freeze dried fruits must be marked to state they are a “product of” their particular country or, if a blend, the multiple countries of origin. The imported freeze-dried corn, a product of the United States, will not be subject to the country of origin marking requirements under 19 U.S.C. 1304.
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