The tariff classification of frozen fruit smoothies from Belgium

N155716 April 11, 2011 CLA-2-20:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2008.92.1040; 2008.92.9094 Ms. Tricia Green CK Logistics, Inc. 3340A Greens Rd. Houston, TX 77032 RE: The tariff classification of frozen fruit smoothies from Belgium Dear Ms. Green: In your undated letter, on behalf of HEB Grocery Company, San Antonio, TX, you requested a tariff classification ruling. Your letter was received by this office on March 23, 2011. Product specification sheets and digital images of three products, a sample of one such product, and two samples similar U.S.-produced goods accompanied your letter. The samples, received in frozen condition, were examined and disposed of. The products are described as fruit smoothies in frozen form. The products are in the form of frozen rods, measuring approximately 40 x 20 x 10 millimeters, packed in a sealed plastic pouch holding 340 grams, net weight. The “strawberry banana” variety is said to be composed of 33 percent strawberries, 21 percent whole milk, 19 percent bananas, 6 percent whole yoghurt, 2 percent orange juice concentrate, and unstated quantities of water, honey, and bifidobacterium lactis. The “cherry blush” variety consists of 30 percent cherries, 16 percent mangoes, 7 percent blueberries, 6 percent whole milk, 6 percent cream, 5 percent apples, 3 percent orange juice concentrate, and unstated quantities of water, honey, sugar, vanilla, and bifidobacterium lactis. The “exotic” smoothie contains 18 percent mangoes, 18 percent pineapple, 14 percent coconut, 8 percent papaya, 7 percent orange juice concentrate, and unstated quantities of water, honey, and bifidobacterium lactis. All products are produced by combining and blending the ingredients, sieving, forming rods, and freezing. The retail purchaser creates a smoothie beverage by thawing the frozen pieces and mixing them in a blender. No additional ingredients are required. The applicable subheading for the frozen fruit smoothies, when packed in airtight containers (i.e., pouches), will be 2008.92.1040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit, nuts and other edible parts of plants, 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…in airtight containers and not containing apricots, citrus fruits, peaches or pears…other. The rate of duty will be 5.6 percent ad valorem. When packed in containers that are not airtight, the applicable subheading for the frozen fruit smoothies will be 2008.92.9094, HTSUS, which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved…mixtures…other…other…other. The rate of duty will be 14.9 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/. 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