CLA-2-8:RR:E:NC:2:228
Mr. Otavio Cardoso
Westchester International
5491 University Dr.
Suite 104 A
Coral Springs, FL 33067
RE: The tariff classification of fruit preparations from Brazil.
Dear Mr. Cardoso:
In your letter dated June 5, 2007, on behalf of Fazenda & Casa Industria, Brazil, you requested a tariff classification ruling.
Ingredients breakdowns and manufacturing flow charts for five products were submitted with your letter. Organic Dried Banana consists of bananas that have been cleaned, ripened, peeled, dehydrated, and put up in packs containing 150 grams, net weight. Organic Banana Jam consists of 52.5 percent banana pulp, 47 percent sugar, and 0.1 percent citric acid, Organic Cupuaç? Jam contains 55 percent cupuaç? pulp, 31 percent sugar, 12.5 percent water, 0.3 percent citric acid, and 0.1 percent pectin. Organic Açai Jam is made from 49 percent açai pulp, 37 percent sugar, 12 percent water, 0.3 percent citric acid, and 0.2 percent pectin. Organic Grape Jam consists of 67 percent sugar, 32 percent grape juice, 0.3 percent pectin, and 0.1 percent citric acid. The Organic Banana Jam, Organic Cupuaç? Jam, Organic Açai Jam, and Organic Grape Jam are made by cooking fruit juice or defrosted fruit pulp, combining with other ingredients and hot filling into jars containing 230 grams, net weight. The jars are sealed, pasteurized, cooled, and labeled for retail sale.
The applicable subheading for the Organic Dried Banana will be 0803.00.2040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bananas and plantains, fresh or dried…bananas…dried. The rate of duty will be free.
The applicable subheading for the Organic Banana Jam will be 2007.99.4500, HTSUS, which provides for jams, fruit jellies, marmalades…obtained by cooking, whether or not containing added sugar or other sweetening matter… other…other… jams…other. The rate of duty will be 5.6 percent ad valorem.
The applicable subheading for the Organic Cupuaç? Jam and the Organic Açai Jam will be 2008.99.9090, HTSUS, which provides for fruits, nuts and other edible parts of plants, otherwise prepared or preserved ...other...other ...other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the Organic Grape Jam will be 2106.90.9990, HTSUS, which provides for food preparations not elsewhere specified or included… other…other…other…canned. The duty rate will be 6.4 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/.
Articles classifiable under subheading 2007.99.4500, 2008.99.9090, and 2106.90.9990, HTSUS, which are products of Brazil may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
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 telephone number (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