CLA-2-20:OT:RR:NC:N5:228
Phil Taylor
Originia Foods / Infrusesa
Carretera de Seròs, 0 S/N, 25181 Soses 25181 Spain
RE: The tariff classification of ready to eat fruit purees from Spain
Dear Mr. Taylor:
In your letter dated June 25, 2024, you requested a tariff classification ruling.
An ingredients breakdown, a description of the manufacturing process, and a manufacturing flowchart accompanied your inquiry.
The subject merchandise is described as a ready-to-eat dessert, in a 100-gram plastic cup with a lid, that has been specially processed to be safe and easy to swallow for individuals with dysphagia. The ready-to-eat dessert can have various brand names and may be called "Dysphagia Dessert," "Thickened Pudding," " Soft Fruit Puree," or "Smooth Dessert." The Apple-Pear & Vanilla variety is said to contain 30 percent apple puree, 30 percent pear puree, with the balance of the ingredients consisting of water, pear juice concentrate, cream, xanthan gum, locust bean gum, lemon juice concentrate, natural vanilla flavor, and ascorbic acid (vitamin C).
The primary ingredient in the ready-to-eat dessert are fruit purees. These purees are made from fresh fruit which undergoes washing, selection, crushing, and sieving. The initial phase of manufacturing consists of placing the ingredients into a homogenizer tank that forces the mixture through a narrow orifice, breaking down any large particles and creating a smooth, uniform consistency. The mixture then undergoes pasteurization to eliminate harmful pathogens or microorganisms. The product is said to be not subjected to a cooking process, so it’s physical, chemical, or organoleptic properties remain unchanged. After pasteurization, the mixture undergoes filtration to remove unwanted particles and achieve a smooth, homogeneous texture. The fruit dessert is then hot filled into containers and the cups are sealed with a hermetic lid under controlled conditions to ensure proper sealing and prevent air or contaminants from entering.
The applicable subheading for the ready-to-eat dessert will be 2008.97.9094, Harmonized Tariff Schedule of the United States (HTSUS), which provides fruit … otherwise prepared or preserved … other, including mixtures … mixtures … other … other … other. The general rate of duty will be 14.9 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 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