The tariff classification and country of origin marking of a food ingredient from Brazil

N142795 January 18, 2011 CLA-2-20:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2008.99.9090 Mr. Jeffrey Moats Amazon Origins, LLC 1550 Galleon Drive Naples, FL 34102 RE: The tariff classification and country of origin marking of a food ingredient from Brazil Dear Mr. Moats: In your letters dated December 16, 2010 and January 11, 2001 you requested a tariff classification and country of origin marking ruling. The product is described as an unsweetened “chocolate” mass, produced from the fermented seeds of the cupuacu plant, Theobroma grandiflorum. The product is said to closely resemble the chocolate liquor produced from its botanical relative, cacao (Theobroma cacao), and is produced in a similar manner. The fruit pods are harvested, the seeds are removed and separated from the adhering pulp, fermented, cleaned, and roasted. The roasted seeds are cracked to remove the nibs, which are then crushed, reducing them to a thick paste (a liquor or mass). The product will be imported in the form of a solid block, in plastic-lined bags weighing 25 kilograms. The seeds are products of Brazil, and all processing occurs in Brazil. The applicable subheading for this product will be 2008.99.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other edible parts of plants, otherwise prepared or preserved…other…other…other. The duty rate will be 6 percent ad valorem. 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/. Articles classifiable under subheading 2008.99.9090, HTSUS, which are products of Brazil may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”. 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. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. Applying the marking rules set forth in section 304 of the Tariff Act of 1930, as amended and section 134 of the Customs Regulations, we find that the cupuacu “chocolate” mass is a good of Brazil for marking purposes. 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