RE: The tariff classification of fruit products from France and Guatemala

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364378 September 15, 2026 CLA-2-20:OT:RR:NC:N5:228 CATEGORY: Classification TARIFF NO.: 2008.20.0090; 2008.99.1300 Ms. Taylor Nickell European Imports 600 E. Brook Drive Arlington Heights, IL 60005 RE: The tariff classification of fruit products from France and Guatemala Dear Ms. Nickell: In your letter dated August 18, 2026, you requested a tariff classification ruling on a pineapple puree product and a banana puree product. An ingredients breakdown, narrative description of the manufacturing processes, and product specification sheets accompanied your inquiry. Item #11021003: Pineapple puree is said to contain 100 percent pineapple. To manufacture the pineapple puree product, frozen pineapple chunks from Costa Rica are imported to France where they undergo the following manufacturing processes: screening, blending, pasteurizing, and blast freezing, followed by storage. In NY Ruling N350517, dated July 22, 2025, we ruled the pineapple puree was a product of France. Item #11031005: Banana puree is said to contain approximately 99.8 percent banana, in addition to trace amounts of antioxidants and ascorbic acid. To manufacture the banana puree product, bananas from Guatemala were processed into a banana puree in Guatemala through manufacturing steps that included peeling, mashing, and filtration. As a result of these manufacturing operations, a banana puree base which did not contain any banana pieces and a puree that was smooth and chunk-free was created. This interim product had a consistency similar to pudding or thick applesauce. The banana puree was then sent to France where it underwent the following manufacturing processes: pumping, blending, pasteurizing, and blast freezing, plus storage. In NY Ruling N350517, dated July 22, 2025, we ruled the banana puree was a product of Guatemala. In your letter, you suggested that the products may be classified under heading 0811, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Fruit… uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter.” We disagree. Based on the manufacturing information provided, they are classified elsewhere. The applicable subheading for the pineapple puree will be 2008.20.0090, HTSUS, which provides for: “Fruit…otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter…pineapples…other.” The general rate of duty will be 0.35 cents per kilogram. The applicable subheading for the banana puree will be 2008.99.1300, HTSUS, which provides for: “Fruits, nuts and other edible parts of plants, otherwise prepared or preserved…other…other…bananas…pulp.” The general rate of duty will be 3.4 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Timothy Petrulonis at timothy.petrulonis@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division