Mr. Vincent Arguimbau
Arguimbau & Company
4 Davenport Avenue
P.O. Box 632
Greenwich, CT 06836
RE: The tariff classification of preserved citrus fruit slices from Spain
Dear Mr. Arguimbau:
In your letter, dated January 26, 2012, you requested a tariff classification ruling. Additional information was submitted via email on February 13, 2012.
You described the merchandise as lemon, lime and orange slices bottled separately in a light brine in institutional size glass or plastic containers. You provided a sample of the lemon slices in a quart jar that was examined and disposed of. The end users would be bars and restaurant distributors. The pieces as well as the solution (light brine) are expected to be consumed in a bar setting where the pieces are a garnish and the solution is an ingredient in a martini.
In your letter, you suggested that the preserved citrus fruit slices in light brine may fall in subheadings 0805.10.0000, 0805.50.2000 and 0805.50.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provide for fresh oranges, fresh lemons and fresh limes, respectively. We disagree. Based on the products ingredient compositions and the manner of use, they will be classified elsewhere.
The applicable subheading for the orange slices will be 2008.30.4000, HTSUS, which provides for fruit…otherwise prepared or preserved…not elsewhere specified or included…citrus fruit…other…oranges. The rate of duty will be 1.4 cents per kilogram.
The applicable subheading for the lemon slices will be 2008.30.6000, HTSUS, which provides for fruit…otherwise prepared or preserved…not elsewhere specified or included…citrus fruit…other…lemons. The rate of duty will be 0.8 cents per kilogram.
The applicable subheading for the lime slices will be 2008.30.6600, HTSUS, which provides for fruit…otherwise prepared or preserved…not elsewhere specified or included…citrus fruit…other…limes. The rate of duty will be 14 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 http://www.usitc.gov/tata/hts/.
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 Bruce N. Hadley, Jr. at (646) 733-3029.
Thomas J. Russo
National Commodity Specialist Division