CLA-2-21:OT:RR:NC:N2:228
Marc Romano
ROAR Logistics, Inc.
535 Exchange St Buffalo, NY 14204
RE: The tariff classification of food ingredients from Canada
Dear Mr. Romano:
In your letter dated February 1, 2023, you requested a tariff classification ruling on behalf of your client, Frulact Canada Incorporated, CA.
A narrative description of the manufacturing process, close-up high-resolution photographs, and product specification sheets were submitted with your letter.
The first product, “US-APOLLO-MIXED BERRY-BLND (Reference # CHO60229),” is said to contain approximately 25 percent allulose, 3 percent natural flavors, 3 percent tapioca flour, 1 percent citrus fiber, “quantus status” water to 100 percent (the quantity of water added to the other ingredients to total 100%), and trace amounts of guar gum, vegetable juice concentrate (color), sea salt, natural acid masker flavour, steviol glycoside (Reb M), sodium lactate, monk fruit extract, and citric acid if necessary. It has a purple color in appearance, a viscous consistency and imparts the odor and taste of sui generis mixed berry. Its principal use is an ingredient in the manufacture of yogurt products.
The second product, “Fruit US-APOLLO-BLUEBERRY-BLND (Reference # CHO60570),” is said to contain approximately 25 percent allulose, 3 percent tapioca flavor, 2 percent natural flavors, 1 percent citrus fiber, 1 percent vegetable juice concentrate (color), “quantus status” water to 100 percent (the quantity of water added to the other ingredients to total 100%), and trace amounts of natural acid masker flavour, guar gum, sea salt, steviol glycoside (Reb M), natural black tea flavour, sodium lactate, monk fruit extract, and citric acid if necessary. It has a dark purple color in appearance, a viscous consistency and imparts the odor and taste of sui generis blueberry. Its principal use is an ingredient in the manufacture of yogurt products.
The third product, “FT Vanilla Preparation (Reference # FAG60552),” is said to contain approximately 46 percent cane sugar, 5 percent corn starch, 2 percent organic natural flavor, “quantus status” water to 100 percent (the quantity of water added to the other ingredients to total 100%), and trace amounts of pectin, lemon juice concentrate, exhausted vanilla beans, natural vanilla extract and natural flavor. It has a white color in appearance, a viscous consistency and imparts the odor and taste of sui generis vanilla. Its principal use is an ingredient in the manufacture of yogurt products.
The fourth product, “Key Lime YFB (Reference # HHO57959),” is said to contain approximately
50 to 60 percent cane sugar, 2 percent key lime concentrate (X5,6), 1 percent natural flavor, 1 percent pectin, “quantus status” water to 100 percent (the quantity of water added to the other ingredients to total 100%), and trace amounts of sodium citrate, locust bean gum, vegetable juice and turmeric. It has a green color in appearance, a viscous consistency and imparts the odor and taste of sui generis key lime. Its principal use is an ingredient in the manufacture of yogurt products.
The manufacturing process for these four products begins when ingredients are mixed in a tank and subjected to heat treatment at temperatures between 85°C and 95°C. The product is then cooled to a temperature of 30°C. After cooling, the product is filled into final product packaging in a pressurized metal tank, for importation into the U.S. in a bulk steel container, 800 liters, net packed.
The applicable subheading for the “US-APOLLO-MIXED BERRY-BLND (Reference # CHO60229)” and the “Fruit US-APOLLO-BLUEBERRY-BLND (Reference # CHO60570),” will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included . . . other . . . other . . . other. The general rate of duty will be 6.4 percent ad valorem.
The applicable subheading for the “FT Vanilla Preparation (Reference # FAG60552)” and the “Key Lime YFB (Reference # HHO57959)” 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, 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 general 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 product will be classified in subheading 2106.90.9700, HTSUS, and dutiable at the general rate of 28.8 cents per kilogram plus 8.5 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division