CLA-2-20:OT:RR:NC:N2:228
Ms. Marti Jo Honeycutt
Kellogg Company
One Kellogg Square
P.O. Box 3599
Battle Creek, MI 49016
RE: The tariff classification of fruit bars from Canada
Dear Ms. Honeycutt:
In your letter dated August 5, 2022, you requested a tariff classification ruling.
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 consists of three flavors of Pure Organic™ Layered Fruit Bars which are described as flat, rectangular-shaped snack foods measuring 4 x 5/8 x 1/4 inches. The flavors, “Pineapple Passionfruit Bar,” “Strawberry Banana Bar,” and “Raspberry Lemonade Bar,” are all said to contain apple puree concentrate, apple juice concentrate, citrus pectin, natural flavor, lemon juice concentrate, in addition to vegetable and fruit juices. Depending on the specific flavor, the bars may also contain the flavor characterizing juice concentrates or purees and citric acid. Strawberry Banana Bar will also contain banana puree.
Pure Organic™ Layered Fruit Bars are said to be prepared by mixing the ingredients by batch and cooking in a vacuum evaporator to reduce the moisture content to approximately 78-88 brix. Next, the fruit bars are extruded onto a conveyer for additional drying and cooling subsequent to being cut and individually sealed for retail sale in metalized film, containing a net weight of 0.63 oz. (18grams).
In your letter, you suggested that the fruit bars may be classified under subheading 2008.97.1040, Harmonized Tariff Schedule of the United States (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. Based on the manufacturing process, the fruit bars will be classified elsewhere.
The applicable subheading for the product, “Pineapple Passionfruit Bar,” and “Raspberry Lemonade Bar,” will be 2007.99.4800, 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 . . . apple, quince and pear. The general rate of duty will be 12 percent ad valorem.
The applicable subheading for the product, “Strawberry Banana Bar,” 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.
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