CLA-2-19:OT:RR:NC:2:228
Mr. Jon Brownbill
Paradise Fruits North America, LLC
1410 Providence Highway
Norwood, MA 02062
RE: The tariff classification of food ingredients from Germany
Dear Mr. Brownbill:
In your letter dated December 16, 2010 you requested a tariff classification ruling.
Samples and product specifications for five products accompanied your letter. The samples were examined and disposed of. The products, “ice granulates” (mango, blueberry, strawberry, raspberry, and caramel), are in the form of chewable, gummi-like cubes measuring approximately 4 x 5 x 4 millimeters. All have the aroma and approximate color of the specific fruit or material for which they are named (yellow mango, dark blue blueberry, red/purple raspberry and strawberry, pale yellow caramel). The fruit granulates contain 43 to 47 percent fruit puree (mango and apple, blueberry and apple, strawberry and apple, raspberry and apple), 27-29 percent wheat syrup, 8-13 percent rice flour, 5-7 percent vegetable oil, 4-5 percent sucrose, and less than 2 percent, each, of flavor, wheat fiber, pectin, citric acid, corn starch, sodium citrate, and thickeners. The caramel granulate contains approximately 35 percent fructose syrup, 19 percent skim milk powder, 13 percent wheat syrup, 8-12 percent rice flour, 8 percent sucrose, 6 percent cocoa butter, 3 percent flavor, and less than two percent, each, wheat fiber, pectin, carrageenan, citric acid, corn starch, caramel syrup, locust bean gum, guar gum, sodium chloride and lecithin. The granulates will be packaged in 5-kilogram plastic bags, and will be used as an “inclusion” in ice cream and frozen yogurt, providing a chewable fruit or caramel component to the frozen dessert.
The applicable subheading for the fruit granulates, when imported in airtight containers, will be 2008.92.1040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit…otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included…other, including mixtures…mixtures…in airtight containers and not containing apricots, citrus fruits, peaches or pears…other. The rate of duty will be 5.6 percent ad valorem. If the containers are not airtight, the applicable subheading will be 2008.92.9094, HTSUS, the provision for fruit…otherwise prepared or preserved…other…mixtures…other…other…other. The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the caramel ice granulate, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, HTSUS, which provides for food preparations not elsewhere specified or included…other…other…other… containing over 10 percent by weight of milk solids…other, dairy products described in additional U.S. note 1 to chapter 4…described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 2106.90.6600, HTSUS, and dutiable at the rate of 70.4 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.6600, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTSUS.
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/.
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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division