CLA-2-20:OT:RR:NC:N2:228
George C. Lovequist
Access Business Group International LLC
7575 Fulton Street East
Ada, MI 49355
RE: The tariff classification of a tropical smoothie from Canada
Dear Mr. Lovequist:
In your letter dated April 14, 2020, you requested a tariff classification ruling.
A photocopy, an ingredients breakdown, and a narrative description of the manufacturing process were submitted with your letter.
The Kid’s Smoothie Tropical Flavored Pouch is said to contain mango puree, banana acid puree, water, apple puree, pineapple puree concentrate, oryzatein, coconut cream, benexia xia powder containing chia protein powder, kiwi puree frozen, sweet potato puree frozen, purple carrot frozen, and citric acid powder. The product is packaged in plastic squeeze pouches put up for retail sale in cartons containing 6 pouches, 99 grams, net packed.
In your letter, you have suggested that the Kid’s Smoothie Tropical Flavored Pouch should be classified under subheading 2202.99. Based on the products’ ingredients, noting that it is predominantly puree, we disagree. The product will be classified elsewhere.
The applicable subheading for the Kid’s Smoothie Tropical Flavor will be 2008.97.1040, HTSUS, which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included . . . other, including mixtures other than those of subheading 2008.19 . . . mixtures . . . in airtight containers and not containing apricots, citrus fruits, peaches or pears . . . other. The general duty rate will be 5.6 percent ad valorem. If the containers are not airtight, the applicable subheading will be 2008.97.9094, HTSUS, the provision for fruit … otherwise prepared or preserved … other, including mixtures … mixtures … other … other … other. The general rate of duty will be 14.9 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 https://hts.usitc.gov/current.
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 website 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 Bruce N. Hadley, Jr. at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division