CLA-2-08:OT:RR:NC:N2:228
Mr. Chun Yao Chiu
Taipei Economic and Cultural Representative Office in the United States
4201 Wisconsin Avenue
NW Washington, DC 20008
RE: The tariff classification of Frozen Sugar Apple from Taiwan.
Dear Mr. Chiu:
In your letter dated November 17, 2021, you requested a tariff classification ruling. A manufacturing flow chart depicting the various stages of processing and pictorial representations of the product accompanied your inquiry.
The subject merchandise is described as the fruit of Annona Squamosa (sugar apple). The fruit will be selected, cleaned, disinfected, quickly frozen till its core temperature reaches minus (-) 40 degrees Celsius, vacuum packed and sealed. The fruit will be stored, exported and distributed for retail sale frozen, at a temperature of approximately minus (-) 20 degrees Celsius. Consumers are directed to thaw out the product for 30 minutes at room temperature or reheat in a microwave for 40 seconds prior to consumption.
The applicable subheading for Annona Squamosa (Sugar apple) will be 0811.90.2500, 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…cashew apples, mameyes colorados, sapodillas, soursops and sweetsops. The general rate of duty will be 3.2 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 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 CFR Part 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