The tariff classification of frozen fruit products from Brazil

N247731 December 5, 2013 CLA-2-20:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2008.97.1040; 2008.97.9094; 2008.99.9090 Mr. Ricardo dos Santos Castro Brazilian Nature & Soul, LLC P.O. Box 795113 Dallas, TX 75379 RE: The tariff classification of frozen fruit products from Brazil Dear Mr. Castro: In your letter dated November 7, 2013 you requested a tariff classification ruling. Ingredients breakdowns, manufacturing processes, and illustrative literature were provided with your letter. Guarani Açaì Sorbet is said to be a frozen desert with a paste or cream texture, coming in two flavors, original and banana, packed in plastic pots holding 4.9 oz., 6.8 oz. or 1 lb. Both flavors contain approximately 60 percent Açaì pulp, 25 percent sugar, 13 -15 percent water, and trace amounts of natural guaraná extract and aroma, citric acid, xanthan gum, and carboxymethyl cellulose. The banana flavor also contains 2 percent banana pulp. The applicable subheading for the Guarani Açaì Sorbet in banana flavor, when packed in airtight containers, 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 … 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 not in airtight containers, the applicable subheading for the product will be 2008.97.9094, 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 other than those of subheading 2008.19 … mixtures … other … other … other. The rate of duty will be 14.9 percent ad valorem. The applicable subheading for the Guarani Açaì Sorbet in original flavor will be 2008.99.9090, 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 …. other … other … other. The rate of duty 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 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 Web site ww.fda.gov/oc/bioterrorism/bioact.html. Your inquiry does not provide enough information for us to give a classification ruling on the Freeze-Dry Açaì product and Açaì juice product. Your request for a classification ruling should include a description of manufacturing process and ingredients breakdown of each product. When this information is available, you may wish to consider resubmission of your request. 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, Gwenn K. Kirschner Acting Director National Commodity Specialist Division