CLA-2-08:OT:RR:NC:2:228
Ms. Gloria Chau
Trader Joe’s Company
PO Box 5049
Monrovia, CA 91017
RE: The tariff classification of frozen lemon inner sacs from South Africa
Dear Ms. Chau:
In your letter dated December 10, 2010, you requested a tariff classification ruling.
A photograph and process flow chart accompanied your letter. The product, “lemon inner sacs,” are individual, juice-filled cells, separated from lemon segments. It is prepared by peeling the lemon, removing albedo and outer membrane, segmenting, freezing and crushing to separate the individual juice sacs. It’s used to furnish a lemon flavor on dishes, drinks or other food items when thawed.
In your letter, you suggested the product may fall in subheading 2008.30.6000 or 2008.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), the provisions for lemons otherwise prepared or preserved or other fruit pulp otherwise prepared or preserved. Based on the manufacturing process, it will be classified elsewhere.
The applicable subheading for the frozen lemon inner sacs will be 0811.90.8080, HTSUS, which provides for fruit…uncooked or cooked by steaming or boiling in water, frozen…other …other. The rate of duty 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