CLA-2-20:OT:RR:NC:N2:228

Mr. Syed Bukhari
Food Partners Inc.
340 W. Central Ave., Suite 200
Winter Haven, FL 33880

RE: The tariff classification of mandarin pulp cells from Spain

Dear Mr. Bukhari:

In your letter dated February 25, 2019, you requested a tariff classification ruling.

A technical specification sheet and an ingredient breakdown were provided with your inquiry. The product, Mandarin Pulp Cells, is said to contain mandarin citrus fruit exclusively. The product ranges from pale yellow to deep orange in color. It will be imported and sold in bulk in conical drums with plastic lids, sealed with metal rings, containing asceptic bags with blue liners, 200 kg. net weight.

The applicable subheading for the Mandarin Pulp Cells will be 2008.30.3700, 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 or spirit…citrus fruit…pulp…other. The general rate of duty will be 6.8 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