Mr. Javier Curi
Progral Ltd., Inc.
501 S. Federal Highway
Ft. Lauderdale, FL 33301
RE: The tariff classification of dried fruits, nuts, and food preparations from Colombia
Dear Mr. Curi:
In your letter dated February11, 2006, on behalf of Iprodesa, Colombia, South America, you requested a tariff classification ruling.
Samples and illustrative literature were submitted with your letter. The samples were examined and disposed of. The samples consist of dried fruits or nuts, a fruit and nut mixture, coconut milk, cream of coconut, and a pina colada mix. All are packaged for retail sale in sealed, clear plastic film pouches containing 100 or 200 grams, net weight, or metal cans containing from 13 to 15 ounces, net weight. The samples of dried coconut, dried bananas, and dried pineapple consist of dried white, shredded coconut or dried, brown or tan-colored pieces of fruit. The package of dried tropical fruit mix describes the contents to be a blend of dried mango, pineapple, banana, coconut, strawberry, and gooseberry. The packages and the literature you have provided state these products do not contain added sugar, preservatives, or other ingredients. The sample of dried caramelized coconut contains dried tan-colored slices of coconut prepared with added sugar. Coconut Milk is said to be composed of coconut extract and coconut water. The Cream of Coconut is said to be composed of coconut milk, sugar, coconut water, emulsifiers, thickeners, and antioxidant. Pina Colada consists of pineapple juice, coconut milk, coconut water, sugar, thickeners, stabilizers, and emulsifiers. The Pina Colada and Cream of Coconut are used as base ingredients in the preparation of a cocktail. Coconut Milk is a base ingredient and flavoring for a variety of foods and drinks.
The applicable subheading for the dried coconut will be 0801.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled…coconuts…desiccated. The duty rate will be free.
The applicable subheading for the dried bananas will be 0803.00.2040, HTSUS, which provides for bananas and plantains, fresh or dried…bananas… dried. The duty rate will be free.
The applicable subheading for the dried pineapple will be 0804.30.6000, HTSUS, which provides for dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried…pineapples…reduced in size. The duty rate will be 0.44 cents per kilogram.
The applicable subheading for the tropical fruit mix will be 0813.50.0060, HTSUS, which provides for fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter…other. The duty rate will be 14 percent ad valorem.
The applicable subheading for the caramelized coconut will be 2008.19.1500, 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…nuts, peanuts (ground nuts) and other seeds, whether or not mixed together…other… coconuts. The duty rate will be one percent ad valorem.
The applicable subheading for the Cream of Coconut and Pina Colada will be 2106.90.9972, HTSUS, which provides for food preparations not elsewhere specified or included…other…other…preparations for the manufacture of beverages…containing sugar derived from sugar cane and/or sugar beets. The duty rate will be 6.4 percent ad valorem.
The applicable subheading for the Coconut Milk will be 2106.90.9990, HTSUS, which provides for food preparations not elsewhere specified or included…other…other…other…canned. The duty rate will be 6.4 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 World Wide Web at http://www.usitc.gov/tata/hts/.
Articles classifiable under subheadings 0804.30.6000 and 0813.50.0060, HTSUS, which are products of Colombia are currently entitled to duty free treatment under the Andean Trade Preference Act (APTA) upon compliance with all applicable regulations.
Articles classifiable under subheadings 2008.19.1500, 2106.90.9972 and 2106.90.9990, HTSUS, which are products of Colombia are currently entitled to duty free treatment under the Andean Trade Preference Act (APTA) and the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
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 Stanley Hopard at 646-733-3029.
Robert B. Swierupski