CLA-2-11:OT:RR:NC:N5:228
Andrew Vivian
Ovavo Ltd
Level 2/11-17 Church Street
Queenstown, 9300
New Zealand
RE: The tariff classification of a fruit powder from New Zealand
Dear Mr. Vivian:
In your letter dated April 19, 2026, you requested a tariff classification ruling.
An ingredients breakdown and a description of the manufacturing process accompanied your inquiry.
The subject merchandise, “Freeze Dried Avocado Powder,” is said to contain 99.9 percent Hass avocado, and
a trace amount of ascorbic acid. The product is said to be prepared by the selection and preparation of fresh
avocados, proceeded by the addition of ascorbic acid in small amounts during processing to minimize
oxidation and to preserve its natural color. The avocado undergoes freeze-drying to remove the water content
subsequent to the dried material being mechanically milled into a powder. The resulting product is a fine
green powder with avocado organoleptic characteristics. The product is said to be intended for use as a ready
to eat powder and a single-ingredient fruit product typically within snacks, baked foods, beverages, and
prepared foods. The product, “Freeze Dried Avocado Powder,” is said to be free of carriers, fillers and
preservatives.
In your letter, you proposed classification for the product, “Freeze Dried Avocado Powder” under subheading
0804.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Dates, figs,
pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried: Avocados.” We disagree with the
proposed classification. The Explanatory Notes to Chapter 8, HTSUS, exclude fruit flour, meal, and powder
products while the language of heading 1106, HTSUS, provides for fruit powders.
The applicable subheading for the product, “Freeze Dried Avocado Product,” will be 1106.30.4000, HTSUS,
which provides for “Flour, meal, and powder of the dried leguminous vegetables of heading 0713, of sago or
of roots of tubers of heading 0714 or of the products of chapter 8: Of the products of chapter 8: Other.” The
general rate of duty will be 9.6 percent ad valorem.
The 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 ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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,
(for)
James P. Forkan
Director
National Commodity Specialist Division