Mr. Art Gold
Urban Foods, Inc.
7451 Brockton Road
Philadelphia, PA 19151
RE: The tariff classification of fruit rolls from Australia
Dear Mr. Gold:
In your letters dated April 26, 2002 and May 16, 2002 you requested a tariff classification ruling.
The products are described as fruit rolls, packed for retail sale in plastic sleeves containing from 1.06 ounces to 1.59 ounces. The fruit rolls are made by taking unsweetened, aseptic-packed fruit puree, spreading it onto trays, and drying for 12 hours at 55 degrees Centigrade. The dried product is then cut and packaged. The apricot, blackberry, blueberry, passion fruit, raspberry, strawberry, and cherry fruit rolls are composed of 75 percent apple and 25 percent of the characteristic fruit. Tropical fruit roll is composed of 75 percent apple, and 5 percent each of banana, guava, mango, pineapple, and passion fruit.
The applicable subheading for these fruit rolls will be 0813.50.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, dried…mixtures…containing only fruit. The rate of duty will be 14 percent ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on the peach with macadamia, banana with pecan, and apricot with almond products. Your request for a classification ruling should include a complete description of how the nuts were prepared. When this information is available, you may wish to consider resubmission of your request.
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 Stanley Hopard at 646-733-3029.
Robert B. Swierupski