The tariff classification of Natural Fruit Bars (Sugar Added) from India

N023027 February 21, 2008 CLA-2-17:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1704.90.3550 Ms. Jessica T. DePinto Hodes Keating & Pilon 134 North LaSalle Street, Suite 1300 Chicago, Illinois 30602-1007 RE: The tariff classification of Natural Fruit Bars (Sugar Added) from India Dear Ms. DePinto: In your letter dated February 5, 2008, on behalf of your client, Aligna Incorporated, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. In your letter you requested that confidential treatment be given to certain information in your submission. In a telephone conversation with National Import Specialist Frank Troise you withdrew that request. We are hereby issuing our ruling in full. The product, “Natural Fruit Bars (Sugar Added), all contain apple pulp, sugar, invert sugar, pectin, natural flavor and citric acid. The grape and berry flavored bars all contain grape pulp. Depending on flavor, the berry flavored bars may also contain blueberry, raspberry or strawberry pulp. The naturally ripened fruit is converted to pulp, pasteurized, mixed, extruded, converted to bars, cooled and re-texturized. The bars are flat, rectangular-shaped snack foods which will be packaged for retail sale. The product will be manufactured in India, packaged for retail sale and imported into the United States. The Apple Bar is composed of 80.37 percent apple pulp, 16.90 percent sugar, 1.39 percent invert sugar, and 1.34 percent pectin, citric acid and natural flavors. The Blueberry Bar is composed of 44.02 percent apple pulp, 22.01 percent grape pulp, 10.27 percent flavor fruit pulp (raspberry, blueberry or strawberry), 20.84 percent sugar, 1.47 percent invert sugar, and 1.39 percent pectin, citric acid and natural flavors. The Grape Bar is composed of 37.10 percent apple pulp, 38.21 percent grape pulp, 19.86 percent sugar, 2.29 percent invert sugar, and 2.54 percent pectin, citric acid and natural flavors. The Raspberry Bar is composed of 44.31 percent apple pulp, 22.16 percent grape pulp, 10.34 percent flavor fruit pulp (raspberry, blueberry or strawberry), 20.69 percent sugar, 1.47 percent invert sugar, and 1.03 percent pectin, citric acid and natural flavors. The Strawberry Bar is composed of 35.11 percent apple pulp, 32.49 percent grape pulp, 9.89 percent flavor fruit pulp (raspberry, blueberry or strawberry), 19.86 percent sugar, 1.33 percent invert sugar, and 1.32 percent pectin, citric acid and natural flavors. The applicable subheading for Natural Fruit Bars (Sugar Added) will be 1704.90.3550, HTSUS, which provides for sugar confectionery (including white chocolate), not containing cocoa: other: confections or sweetmeats ready for consumption: other: other: put up for retail sale: other. The duty rate will be 5.6%. 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 World Wide Web at http://www.usitc.gov/tata/hts/.  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 telephone number (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 Frank Troise at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division