CLA-2-08:OT:RR:NC:N2:228
Mr. Will Wright
Black Cat Trading House
6409 14th Street
Alexandria, VA 22307
RE: The tariff classification and country of origin of freeze-dried fruit from Lithuania and Poland
Dear Mr. Wright:
In your letter dated December 20, 2020, you requested a tariff classification and country of origin ruling.
A description of the manufacturing process, photos, and videos accompanied your letter.
The subject merchandise consists of three products: Strawberries, Wild Strawberries, and Raspberries. The products are described as freeze-dried fruit containing 100 percent strawberry, wild strawberry, and raspberry, with no additional ingredients or preservatives. The fruits are grown and harvested on farms in Lithuania and Poland, followed by undergoing a lyophilization process in Lithuania, where the fruits from both countries are mixed, and frozen inside a vacuum-sealed chamber, and then dried at a temperature of 176 degrees Fahrenheit. The lyophilization process evaporates the water in the fruits, significantly reducing their weight, but maintains taste, smell, and shape. The products and are packed in airtight, cylindrical plastic containers measuring approximately 3.19 inches deep and 3.75 inches in diameter.
The applicable subheading for the Strawberries, Wild Strawberries, and Raspberries will be 0813.40.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit, dried, other than that of headings 0801 to 0806 . . . other fruit . . . berries . . . other . . . other. The general rate of duty will be 1.4 cents per kilogram.
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.
As defined in 19 CFR 134.1(b), “country of origin” means the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to change the country of origin of the article. A substantial transformation occurs when an article emerges from a process with a new name, character or use different from that possessed by the article prior to processing. A substantial transformation will not result from a minor manufacturing or combining process that leaves the identity of the article intact. See United States v. Gibson-Thomsen Co., 27 C.C.P.A. 267 (1940); and National Juice Products Association v. United States, 628 F. Supp. 978 (Ct. Int’l Trade 1986).
U.S. Customs and Border Protection (CBP) has previously ruled that the freeze-drying of fruits does not effect a substantial transformation. See, for example, New York Ruling Letter (“NY”) N052803 (March 10, 2009), N070099 (November 4, 2009), and N232815 (September 26, 2012). Accordingly, in the present case, the Strawberries, Wild Strawberries, and Raspberries are not substantially transformed as a result of the lyophilization process in Lithuania. The freeze-dried fruits will remain goods of their respective countries of origin, Lithuania, and Poland.
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 Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division