CLA-2-21:OT:RR:NC:N2:231
Ms. Amanda Salazar
Alimentios Cónica S.A.
Detrás de Casa Vieja
Contiguo a Plycem (Diagonal a Campo Ayala)
Cartago Province, Santa Lucia de Paraiso
Costa Rica
RE: The tariff classification and status under the Dominican Republic –Central America-United States Free Trade Agreement (DR-CAFTA) of Ice Pops from Costa Rica
Dear Ms. Salazar:
In your letter dated January 23, 2020, you requested a ruling on the classification and the eligibility of ice pops from Costa Rica under DR-CAFTA.
The subject merchandise is “El Charrito® Bolis® Yogurt Flavor Freez Pops (Hielitos Cremosos).” The product is said to contain the following ingredients (from their respective countries of origin): water, sugar (Costa Rica), skim milk powder, artificial colors (USA), citric acid, carboxymethyl cellulose, sodium citrate, potassium sorbate, titanium dioxide (China)
natural and artificial flavors (China, USA).
Compositional data indicates that these items are a milk-based product not meeting the U.S. standard of identity for “ice cream.” The ice pops are packed 10 pieces per bag.
In your letter, you suggested a tariff classification for the product at issue under 2202.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Other: Other: Other.” We disagree.
The applicable subheading for the “El Charrito® Bolis® Yogurt Flavor Freez Pops (Hielitos Cremosos)” will be 2105.00.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ice cream and other edible ice, whether or not containing cocoa: Other: Other.” The rate of duty will be 17 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 https://hts.usitc.gov/current.
General Note 29, HTSUS, sets forth the criteria for determining whether a good is originating under the DR-CAFTA. General Note 29(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that
For the purposes of this note, subject to the provisions of subdivisions (c), (d), (m) and (n) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good under the terms of this note if—
(i) the good is a good wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement;
(ii) the good was produced entirely in the territory of one or more of the parties to the Agreement, and—
(A) each of the non-originating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (n) of this note; or
(B) the good otherwise satisfies any applicable regional value content or other requirements specified in subdivision (n) of this note; and the good satisfies all other applicable requirements of this note; or
(iii) the good was produced entirely in the territory of one or more of the parties to the Agreement exclusively from originating materials.
For items classified in subheading 2105.00, GN 29/21.9 requires:
A change to heading 2105 from any other heading, except from chapter 4 and from dairy preparations containing over 10 percent by weight of milk solids of subheading 1901.90.
Based on the facts provided, the “El Charrito® Bolis® Yogurt Flavor Freez Pops (Hielitos Cremosos)”, described above, qualifies for the DR-CAFTA preferential treatment because it will meet the requirements of HTSUS General Note 29(b)(ii)(A) and GN 29(n)/21.9 as each of the non-originating materials undergoes an applicable change in tariff classification. The goods will therefore be entitled to a free rate of duty under the DR-CAFTA upon compliance with all applicable laws, regulations, and agreements.
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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division