CLA-2-08:OT:RR:NC:N5:228
Jennifer Diaz
Diaz Trade Law, P.A.
12700 Biscayne Boulevard, Suite 401
North Miami, FL 33181
RE: The tariff classification of fruits and a yeast flake from Poland
Dear Ms. Diaz:
In your letter dated July 8, 2025, you requested a tariff classification ruling on behalf of your client,
LOOV Organic OÜ (“LOOV”), located at Toompuiestee 33a, 10149, Tallinn, Estonia regarding the
classification of LOOV’s five organic products.
An ingredients breakdown, manufacturing flowcharts, product specification sheets and pictures of the
product labels accompanied your inquiry.
The first product, "Freeze-Dried Blueberry Powder" is made from freeze-dried organic wild Nordic foriest
Blueberries with no additional ingredients that are milled into a fine powder. The product is packed in three
different sizes: 3.2 oz., 6 oz., and 8.8 oz. The second product, "Freeze-Dried Blackcurrant Powder” is made
from freeze-dried European grown organic blackcurrants with no additional ingredients that are milled into a
fine powder. The product is packaged in two different sizes: 4 oz. and 6oz. The third product, “Freeze-Dried
Raspberry Powder” is made from freeze-dried European grown organic raspberries with no additional
ingredients that are milled into a fine powder. The product is packed in one size of 6 oz. The fourth product,
“Freeze-Dried Whole Blueberry,” is made from freeze-dried organic Nordic Foriest berries with no
additional ingredients. The product is produced by the freeze drying of IQF Wild Blueberry (Vaccinium
myrtillus) whole with no additives. The product is packed in one size of 4 oz. The fifth product, “Nutritional
Yeast Flake" is grown and processed from primary yeast (saccharomyces cerevisiae) which is roller dried to
form homogeneous flakes. The product is packed in one size of 8 oz.
In your letter, you proposed classification of the products "Freeze-Dried Blueberry Powder,” "Freeze-Dried
Blackcurrant Powder,” and “Freeze-Dried Raspberry Powder,” under subheadings 0813.40.2010, HTSUS,
0813.40.2060, HTSUS, and 0813.40.2060, Harmonized Tariff Schedule of the United States (HTSUS),
which provides for “Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of
this chapter.” Based upon the description of the product and manufacturing narrative provided, the products
will be classified elsewhere.
The applicable subheading for the products, "Freeze-Dried Blueberry Powder,” "Freeze-Dried Blackcurrant
Powder,” and “Freeze-Dried Raspberry Powder,” will be 1106.30.4000, which provides for flour, meal and
powder of products of chapter 8… other. The general rate of duty will be 9.6 percent ad valorem.
The applicable subheading for the product “Freeze-Dried Whole Blueberry,” will be 0813.40.2010, HTSUS,
which provides for “fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of
this chapter…berries….other… wild blueberries. The general rate of duty will be 1.4 cents per kilogram.
The applicable subheading for the product “Nutritional Yeast Flake" will be 2102.20.4000, HTSUS, which
provides for yeasts (active or inactive); other single-cell microorganisms, dead (but not including vaccines of
heading 3002); prepared baking powders: dried brewers' yeast, crude." The general rate of duty will be free.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries,
including Poland, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry,
you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition
to subheadings 1106.30.4000, 0813.40.2010, and 2102.20.4000, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
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.
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 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 Timothy Petrulonis at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division