The tariff classification of fruit snack from Thailand

N053642 March 10, 2009 CLA-2-20:OT:RR:E:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2008.92.1040; 2008.92.9030; 2008.99.0500 Ms. Judy Hively Dole Packaged Foods, LLC One Dole Drive Westlake Village, CA 91362 RE: The tariff classification of fruit snack from Thailand Dear Ms. Hively: In your letter dated February 26, 2009 you requested a tariff classification ruling. Ingredients lists and illustrative literature accompanied your letter. Dole Fruit Crisps consist of pre-cooked fruit in a flavored sauce, packed in a film-sealed, 4.3-ounce plastic cup, affixed to which is a foil-sealed plastic lid containing an oat topping. Two such units are packed for retail sale in a paperboard sleeve. The Fruit Crisps will be presented in three varieties – Pineapple Mango, Apple Pear, and Apple Cinnamon. The Pineapple Mango cup consists of pineapple, mango, water, sugar, starch, citric acid, ascorbic acid, pineapple juice, and flavor. Apple Pear contains pears, apples, water, sugar, starch, citric acid, ascorbic acid, and flavor. The Apple Cinnamon variety is composed of apples, water, sugar, starch, citric acid, ascorbic acid, cinnamon, and color. The topping, for all three, is composed of rolled oats, sugar, sunflower oil, wheat flour, spices, lecithin, flavors, and salt. The applicable subheading for the Pineapple Mango Fruit Crisp will be 2008.92.1040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit…otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter…other, including mixtures…mixtures…in airtight containers and not containing apricots, citrus fruits, peaches or pears…other. The rate of duty will be 5.6 percent ad valorem. The applicable subheading for the Apple Pear Fruit Crisp will be 2008.92.9030, HTSUS, which provides for fruit…otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter…other, including mixtures…mixtures…other…packed in a liquid medium in airtight containers…containing peaches or pears…in containers each holding less than 1.4 kg. The rate of duty will be 14.9 percent ad valorem. The applicable subheading for the Apple Cinnamon Fruit Crisp will be 2008.99.0500, HTSUS, which provides for fruit…otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter…other, including mixtures…other…apples. The rate of duty will be 0.9 cents per kilogram. 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 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 Stanley Hopard at (646) 733-3029. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division