The tariff classification of fruit of United States origin repacked in China and Thailand

NY R04018 June 1, 2006 CLA-2-98:RR:NC:N2:228 R04018 CATEGORY: Classification TARIFF NO.: 9801.00.1097 Mr. Daniel Meylor Carmichael International Service 533 Glendale Blvd. Los Angeles, CA 90026 RE: The tariff classification of fruit of United States origin repacked in China and Thailand Dear Mr. Meylor: In your letter dated May 23, 2006, on behalf of Vimpex International, Costa Mesa, CA, you requested a tariff classification ruling. Your client will export canned fruit, products of the United States (peaches, pears, and cherries, diced, sliced, or halved, in syrup), to packing companies in China and Thailand. In China and Thailand, the fruit will be repacked into plastic cups or plastic jars. A drawing of the plastic cups and a photograph of the plastic jars accompanied your letter. No other processing will be performed on the fruit, no additional ingredients will be added. The repacked fruit will then be returned to the United States. The fruit, being of U.S. origin, will be eligible for entry as American Goods Returned. Provided the documentary requirements of 19 C.F.R. §10.1 are satisfied, the applicable subheading for the repackaged fruit will be 9801.00.1097, Harmonized Tariff Schedule of the United States (HTSUS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: other: other. Products in subheading 9801.00.1097 are free of duty. The plastic cups and plastic jars are not suitable for reuse and are containers of the kind normally used for packing fruit. In accordance with General Rule of Interpretation 5(b) HTSUS, they will be classified with the goods they contain. Their value will be considered a part of the value of the contents, and dutiable at the same rate as their contents, a free rate. 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 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. 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