The tariff classification and status under the United States-Australia Free Trade Agreement (UAFTA), of sorbet from Australia.

N085642 December 17, 2009 CLA-2-21:OT:RR:NC:2:231 CATEGORY: Classification TARIFF NO.: 2105.00.5000 Mr. John K. Greenlee John A. Steer Co. 28 S. 2nd Street Philadelphia, PA 19106 RE: The tariff classification and status under the United States-Australia Free Trade Agreement (UAFTA), of sorbet from Australia. Dear Mr. Greenlee: In your letters dated October 28 and November 24, 2009, submitted on behalf of Ice Box Foods, Inc. (Calistoga, California), you requested a ruling on the status of mango sorbet from Australia under the UAFTA. The item in question, “mango sorbet,” is a frozen desert product that will be imported in plastic 946-ml tubs. It will be imported, transported, stored, sold and consumed in a frozen state. The ingredients (shown with their percentages, by weight, and their respective countries of origin) are as follows: pureed mango (43%, Australia), sugar (19.70%, Australia), water (35.36%, Australia), glucose (1.74%, New Zealand), guar gum/xanthan gum (0.09%, Spain), beta carotene (0.01%, Australia) and citric acid (0.10%, Australia). All production is stated to be done in Australia. The basic process is described as follows: The mangos are grown, harvested and processed into mango puree. The sugar, water, glucose, guar gum, xanthan gum, beta carotene and citric acid are all mixed with the puree and pasteurized in a liquid state. The liquid is then dispensed into each tub, sealed, case-packed, palletized, and then transported to a freezer. The applicable tariff provision for the mango sorbet will be 2105.00.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ice cream and other edible ice, whether or not containing cocoa: other: other. The general rate of duty will be 17%. General Note 28(b), HTSUS, sets forth the criteria for determining whether a good is originating under the UAFTA. General Note 28(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that For the purposes of this note, subject to the provisions of subdivisions (c), (d), (m) and (n) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good of a UAFTA country under the terms of this note only if – (i) the good is a good wholly obtained or produced entirely in the territory of Australia or of the United States, or both; (ii) the good was produced entirely in the territory of Australia or of the United States, or both, and— (A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (n) of this note; (B) the good otherwise satisfies any applicable regional value content requirement referred to in subdivision (n) of this note; or (C) the good meets any other requirements specified in subdivision (n) of this note; and such good satisfies all other applicable requirements of this note; (iii) the good was produced entirely in the territory of Australia or of the United States, or both, exclusively from materials described in subdivision (b)(i) or (b)(ii) of this note; or (iv) the good otherwise qualifies as an originating good under this note, and is imported directly into the customs territory of the United States from the territory of Australia. Based on the facts provided, the goods described above qualify for UAFTA preferential treatment, because they will meet the requirements of HTSUS General Note 28(b)(ii). The goods will therefore be entitled to an 8.5% rate of duty under the UAFTA upon compliance with all applicable laws, regulations, and agreements. 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 Nathan Rosenstein at (646) 733-3030. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division