Mr. John Greenlee
John A. Steer Co.
28 South 2nd Street
Philadelphia, PA 19106
RE: The tariff classification of food products from Australia
Dear Mr. Greenlee:
In your letter dated February 8, 2011, on behalf of Ice Box Foods, Calistoga, CA, you requested a tariff classification ruling.
Specification sheets and samples of four products were submitted with your letter. The samples were examined and disposed of. The products are described as “baby food” composed of a mixture of fruit or fruit and vegetable purees, packed for retail sale in sealed, plastic film pouches with a twist-off plastic cap/spout, containing 120 grams, net weight. Product XSRB-40045v2, Apple, Pear, Banana, Mango consists of 35 percent apple puree, 30 percent, each, of pear puree and banana puree, and 5 percent mango puree. Product XSRB-40048v2, Pear, Banana, and Forest Fruits contains 60 percent pear puree, 25 percent banana puree, and 5 percent, each, of blueberry, raspberry, and strawberry puree. Product XSRB-40046v2, Apple Pear, Banana, Cinnamon is composed of 60 percent apple puree, 29.9 percent pear puree, 10 percent banana puree, and 0.1 percent cinnamon. Product XSRB-40047v2 Apple, Sweet Corn, and Carrot is made from 60 percent apple puree, 25 percent corn puree, 15 percent carrot puree, and a trace amount of malic acid. The products are made by blending the fruit and vegetable ingredients, pasteurizing, hot filling into pouches, sealing, cooling, and packing for retail sale. All are said to range from 10 to 18 degrees Brix. Examination of the samples found all to be yellow, tan, or blue/purple-colored, homogenous materials with a soft, creamy consistency. The apple, corn, and carrot product has a somewhat heavier consistency, similar to apple sauce; the fruit products are more finely homogenized and have a smoother surface appearance.
The applicable subheading for product XSRB-40047v2 Apple, Sweet Corn, and Carrot will be 2104.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for homogenized composite food preparations. The rate of duty will be 2.5 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/.
Your inquiry does not provide enough information for us to give a classification ruling on the fruit preparations (XSRB-40045v2, Apple, Pear, Banana, Mango, XSRB-40048v2, Pear, Banana, and Forest Fruits, and XSRB-40046v2, Apple Pear, Banana, Cinnamon). Your request for a classification ruling should include additional information for the “fruit puree” ingredients. Provide a complete description of the manufacturing process for these ingredients, a production flow chart, and the Brix of each puree ingredient. When this information is available, you may wish to consider resubmission of your request. The samples will be retained with the National Import Specialist for thirty (30) days, pending receipt of the above information.
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.
Robert B. Swierupski
National Commodity Specialist Division