The tariff classification of fruit inclusions from Germany

N235045 December 6, 2012 CLA-2-20:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2008.97.1040; 2008.97.9094; 2106.90.9500; 2106.90.9700 Mr. Jon Brownbill Paradise Fruits North America, LLC 1504 Providence Highway, Suite 7b Norwood, MA 02062 RE: The tariff classification of fruit inclusions from Germany Dear Mr. Brownbill: In your letter dated October 31, 2012 you requested a tariff classification ruling. Product specifications and samples of three products accompanied your inquiry. The samples were examined and disposed of. Paradies Fruchte granules are made from fresh or frozen fruits, fruit juice concentrates, fruit purees and sugars together with pectin. All have the aroma and approximate color of the specific fruit for which they are named (strawberry, woodberry and mango). The three products will be packaged in 2 x 5 kg. poly bags. Additional information was provided in your December 4, 2012 email about the three products. They can be used in the bakery industry for applications in cookies and muffins as well as in the cereal / nutrition bar industry where production requires fruit pieces. Strawberry granulates are in the form of chewable, gummi-like cubes measuring approximately 4 x 5 x 4 millimeters and are said to contain 11 percent apple puree, 10 percent strawberry puree, 10 percent strawberry juice, 9 percent cherry juice, 27 percent sucrose, 17 percent fructose syrup, 13 percent rice flour, and less than 2 percent each of pectin E440, vegetable fat, citric acid and natural flavor. Woodberry granulates are in the form of chewable, gummi-like cubes measuring approximately 4 x 5 x 4 millimeters and are said to contain 13 percent apple puree, 8 percent black currant juice, 8 percent blackberry puree, 4 percent strawberry crushed fruit, 4 percent raspberry crushed fruit, 30 percent sucrose, 20 percent fructose syrup, 14 percent rice meal, and less than 2 percent each of vegetable fat, pectin E440, citric acid, and natural flavor. Mango granulates are in the form of chewable, gummi-like pieces measuring approximately 4 x 4-16 x 4-16 millimeters and are said to contain 35 percent mango puree, 20 percent apple puree, 23 percent sucrose, 16 percent fructose syrup, 3 percent rice flour, and less than 2 percent each of vegetable fat, natural flavor, pectin E440 and citric acid E330. The applicable subheading for the mango pieces will be 2008.97.1040, 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 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. If the containers are not airtight, the applicable subheading will be 2008.97.9094, HTSUS, the provision for fruit … otherwise prepared or preserved … other … mixtures … other … other … other. The rate of duty will be 14.9 percent ad valorem. The applicable subheading for the strawberry and woodberry granulates will be 2106.90.9500, HTSUS, which provides for food preparations not elsewhere specified or included … other … other … other … other … other … articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17 … described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the products will be classified in subheading 2106.90.9700, HTSUS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9700 will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, 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 the 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 website 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 Bruce N. Hadley, Jr. at (646) 733-3029. Sincerely, Thomas J. Russo Director National Commodity Specialist Division