CLA-2-21:OT:RR:NC:2:228
Mr. Jon Brownbill
Paradise Fruits North America, LLC
1410 Providence Highway Suite 120
Norwood, MA 02062
RE: The tariff classification of food ingredients from Germany
Dear Mr. Brownbill:
In your letters dated July 15, 2010 (received on July 20, 2011), August 15, 2011 and September 19, 2011, you requested a tariff classification ruling.
Samples for six products and product specifications for five of the six products were submitted with your July letter. Additional information was provided with your August and September letters. The samples were examined and disposed of. Paradise-Cnusper products are light pink-colored, dusky pink-colored, purple-colored, light yellow-colored or pale cream-colored, freeze dried food ingredients. They are prepared in six different flavors (strawberry-yogurt, pomegranate-yogurt, blueberry-yogurt, orange-yogurt, passion fruit-yogurt and yogurt with vanilla taste), and in the form of crunchy, bite-size cubes measuring approximately 12x8x7 millimeters. Paradise Cnusper Strawberry-Yogurt is composed of 62 percent wheat syrup (80 brix), 15 percent skim milk yogurt (fluid), 9 percent sugar, 7.2 percent natural starch, 5.4 percent strawberries, and less than one percent each of natural flavor and black carrot juice concentrate (65 brix). Paradise Cnusper Pomegranate-Yogurt consists of 50 percent wheat syrup (80 brix), 15 percent pomegranate juice (12 brix), 15 percent skim milk yogurt (fluid), 9 percent sugar, 7 percent natural starch, 3 percent black carrot juice concentrate (65 brix) and 1 percent natural flavor. Paradise Cnusper Blueberry-Yogurt contains 63 percent wheat syrup (80 brix), 15 percent skim milk yogurt (fluid), 9 percent sugar, 7 percent natural starch, 5.5 percent blueberry juice (10 brix) and 0.5 percent natural flavor. Paradise Cnusper Orange-Yogurt is made from 52 percent wheat syrup (80 brix), 15.39 percent orange juice (11.2 brix), 15 percent skim milk yogurt (fluid), 9 percent sugar, 8 percent natural starch, and less than one percent, each, natural flavor, beta carotene and riboflavin. Paradise Cnusper Passion Fruit-Yogurt contains 62 percent wheat syrup (80 brix), 15 percent skim milk yogurt (fluid), 9 percent sugar, 8 percent natural starch, 5.3 percent passion fruit juice (17.6 brix), and less than one percent, each, natural flavor, flavor, riboflavin. Paradise Cnusper Yogurt with Vanilla Taste contains 68.75 percent wheat syrup (80 brix), 15 percent skim milk yogurt (fluid), 9 percent sugar, 7 percent natural starch and 0.25 percent flavor. All contain less than 10 percent milk solids, and over 10 percent sugar, by dry weight. The Paradise Cnusper products will be packaged in 10 to 15-kilogram plastic bags. In the telephone conversation with one member of our office on October 21, 2011, you stated the products will be used as a food ingredient.
The applicable subheading for these six Paradise Cnusper products, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500, Harmonized Tariff Schedules of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other…articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17… described in additional U.S. note 8 to chapter 17 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 8 to chapter 17 have been reached, the products will be classified in subheading 2106.90.9700, HTSUS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, 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 Bruce N. Hadley, Jr. at (646) 733-3029.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division