The tariff classification of food products from France

N122076 September 17, 2010 CLA-2-20:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2008.92.9094; 2105.00.3000; 2105.00.4000 Ms. Gloria Chau Trader Joe’s Company P.O. Box 5049 Monrovia, CA 91017 RE: The tariff classification of food products from France Dear Ms. Chau: In your letter dated September 3, 2010 you requested a tariff classification ruling. Ingredients breakdowns, production flow charts, and images of two products were submitted with your letter. Fruit Pops (Smoothies) are frozen fruit desserts on a stick. Each fruit pop is composed of approximately 40 percent strawberry puree, 21 percent apple puree, 20 percent banana puree, 7 percent sugar, 5 percent glucose syrup, 5 percent water, and 2 percent lemon puree. The products are prepared by mixing all ingredients, pasteurizing, molding, and freezing. Six fruit pops are packed in a box for retail sale. Yogurt Patties are discs of yogurt ice, enrobed in a sorbet shell, mounted on a stick. The yogurt ice constitutes 62 percent, by weight, of the product. Eight yogurt patties are packed in a retail container. The applicable subheading for the Fruit Pops will be 2008.92.9094, 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 or spirit, not elsewhere specified or included…other, including mixtures…mixtures…other…other…other. The duty rate will be 14.9 percent ad valorem. The applicable subheading for the Yogurt Patties, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2105.00.3000, HTSUS, which provides for ice cream and other edible ice, whether or not containing cocoa…other…dairy products described in additional U.S. note 1 to chapter 4…described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 20 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the yogurt patties will be classified in subheading 2105.00.4000, HTSUS, and dutiable at the rate of 50.2 cents per kilogram plus 17 percent ad valorem. In addition, products classified in subheading 2105.00.4000, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTSUS. 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