CLA-2-08:RR:E:NC:N2:228
Mr. David Roberts
Mares Shreve & Associates
545 Andover Park West
Tukwila, WA 98188
RE: The tariff classification of a frozen fruit mixture from Serbia
Dear Mr. Roberts:
In your letter dated August 31, 2007 on behalf of Global Food Importers, Edmonds, WA, you requested a tariff classification ruling.
Additional information was provided in an email transmission dated September 6, 2007. The product is described as a mixture of individually quick frozen (IQF) fruits: 25 percent strawberries, 25 percent raspberries, 20 percent black currants, 15 percent blackberries, and 15 percent cherries. The black currants are products of Poland; all other ingredients are goods of Serbia. The product is mixed and frozen in Serbia.
The applicable subheading for the frozen fruit mixture, when made with sweet cherry varieties, will be 0811.90.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit…uncooked or cooked by steaming or boiling in water…frozen, whether or not containing added sugar or sweetening matter…other…other…cherries...sweet varieties. When made using tart cherries, the applicable subheading will be 0811.90.8060, HTSUS. The rate of duty, in either case, will be 14.5 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/.
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