CLA-2-20:OT:RR:NC:N2:228
Mr. Thomas A. Penksa
Near North
400 Essjay Road - Suite 320
Williamsville, NY 14221
RE: The tariff classification of a fruit bar from Canada
Dear Mr. Penksa:
In your letter dated December 23, 2021, you requested a tariff classification ruling on behalf of your client, Sunopta Inc.
An ingredients breakdown, narrative description of the manufacturing process, and a sample of the product accompanied your letter. The sample was examined and discarded.
The subject merchandise, “Layered Fruit Bar Strawberry Banana,” is said to contain organic apple puree concentrate, organic apple juice concentrate, organic banana puree, pectin, citric acid, organic lemon juice concentrate, organic strawberry flavor, organic strawberry concentrate, exberry shade inpurple redin, organic banana flavor and organic capol 419. The fruit bar is made by placing pre-concentrated apple puree, apple juice concentrate and the balance of the ingredients into a swept wall evaporator that uses steam to cook the product while removing the majority of the moisture via a vacuum. The resulting product is a paste which is formed into bars. Layered Fruit Bar Strawberry Banana will be imported for retail sale in either foil laminate or poly lined corrugate cold seal wrapped packages, containing a net weight of .63 oz. (18 grams).
In your letter, you suggested that the product may be classified under heading 0813, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit, dried, other than that of headings 0801 to 0806. Alternatively, you suggested that the product may be classified under subheadings 2008.99.0500, HTSUS, or 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 … other … apples, and fruit … otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included … other, including mixtures … mixtures … in airtight containers and not containing apricots, citrus fruits, peaches or pears … other, respectively. Based on the composition of the ingredients, the narrative description of the manufacturing process, and our examination of the sample, the product will be classified elsewhere.
The applicable subheading for the product, “Layered Fruit Bar Strawberry Banana,” will be 2007.99.6520, HTSUS, which provides for jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter . . . other . . . other . . . pastes and purees . . . other . . . other. The general rate of duty will be 10 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.
Please note that modifications to the HTSUS, [to align the HTSUS on the 2022 version of the Harmonized Commodity Description and Coding System] pursuant to Section 1206 of the Omnibus Trade and Competitiveness Act of 1988 are forthcoming. These modifications, made by Presidential Proclamation 10326 and set forth in Annexes I, II.A, and II.B of U.S. International Trade Commission Publication 5240, will be effective on January 27, 2022. To the extent that the modifications to the HTSUS impact the classification of the merchandise subject to this ruling, you may submit a new ruling request at that time.
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