CLA-2-20:OT:RR:NC:N5:228
Yunming Gu
Wismettac Asian Foods, Inc.
13409 Orden Dr Santa Fe Springs, CA 90670-6336
RE: The tariff classification of canned lychee from Vietnam
Dear Mr. Gu:
In your letter dated January 24, 2024, you requested a tariff classification ruling.
An ingredients breakdown, manufacturing flowchart and a sample of the product accompanied your inquiry. The sample was examined and discarded.
The subject product is canned lychee that is sold mainly to Asian supermarkets and restaurants. The product is imported in cardboard boxes containing 24 individual 20-ounce cans. The product is said to contain lychee, derived from the flesh of the fruit, which is immersed in a solution of water, sugar and citric acid. The natural components from the lychee are not replaced with that of the solution, instead they are supplemented. The product is said to be prepared by peeling the lychee, removing the seeds, washing and filling into cans. The solution is prepared by adding sugar and citric acid to water. After adding the lychee to the solution, the can is sealed, pasteurized and cooled.
The applicable subheading for the canned lychee will be 2008.99.3500, 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: Other: Lychees and Longans. The general rate of duty will be 7 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division