CLA-2-20:OT:RR:NC:2:228
Ms. Diane L. Weinberg, Esq.
Meeks, Sheppard, Leo & Pillsbury
355 Lexington Avenue, Suite 1400
New York, NY 10017
RE: The tariff classification of fruit products from France
Dear Ms. Weinberg:
In your letter dated November 30, 2011 received on December 5th, on behalf of Charles Faraud, Monteux, France, you requested a tariff classification ruling.
Two samples and ingredients breakdowns were submitted with your letter. The samples were opened, examined and disposed of. The two samples have an applesauce-like appearance and consistency.
The Apple Cereals Fruit N Squeeze is over 97% apple, over 2% cereals (rice flour, corn flour, oat fiber, psyllium), and less than 1% ascorbic acid (vitamin C).
Apple Yoghourt Strawberry Fruit N Squeeze is over 83% apple, over 10% yoghourt, over 5% strawberry, and less than 1% each of blackcurrant concentrated juice, carrot extract (citric acid), ascorbic acid (vitamin C) and natural flavor.
The products are made from whole fresh apples, peeled and then undergo sieving, microcutting, deaerating and flash pasteurization. They are combined with the other ingredients before being poured into 90 gram pouches with twist-off caps. Both products will be imported in the individual airtight containers four pouches to a case.
The applicable subheading for the Apple Cereals Fruit N Squeeze will be 2008.99.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit. . . otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter. . . not elsewhere specified or included. . . other, including mixtures. . . other: apples. The rate of duty will be 0.9 cents per kilogram.
The applicable subheading for the Apple Yoghourt Strawberry Fruit N Squeeze will be 2008.92.1040 HTSUS, which provides for fruit. . . otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter. . . not elsewhere specified or included. . . other, including mixtures. . . mixtures: in airtight containers and not containing apricots, citrus fruits, peaches or pears. . . other. The rate of duty will be 5.6 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 the 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 website 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 Bruce N. Hadley, Jr. at (646) 733-3029.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division