CLA-2-08:OT:RR:NC:N2:228
Mr. Juan Rodriguez
Rod International
11445 Paramount Blvd
Downey, CA 90241
RE: The tariff classification of frozen jackfruit from Vietnam and roasted jackfruit from the Phillipines
Dear Mr. Rodriguez:
In your letter dated September 6, 2018, you requested a tariff classification ruling on behalf of your client, AHW Ingredients, LLC.
Manufacturing flowcharts, descriptions of the manufacturing processes, ingredients breakdowns, and sample labels were provided with your inquiry. The product, “Frozen Jackfruit”, is said to contain jackfruit segments washed, peeled, sliced, and frozen. The product will be imported in a cardboard case containing two plastic bags each 5kg, net weight.
The product, “Roasted Jackfruit”, is said to contain unripe jackfruit, water, palm oil, vinegar, and salt. The product will be washed, sliced, peeled, and roasted. The product will be heat-sealed in a brine solution, pasteurized, and packed into master boxes containing 4 bags each 5kg, or 8 bags each 2.5kg, net weight.
The applicable subheading for the “Frozen Jackfruit” will be 0811.90.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter . . . other . . . other . . . other. The general rate of duty will be 14.5 percent ad valorem.
The applicable subheading for the “Roasted Jackfruit” will be 2008.99.9190, 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 … other … other. The general rate of duty will be 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 Web site ww.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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division