815441 81 Ruling Active

The tariff classification of fruit chips from Taiwan and China

Issued October 26, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2008.70.0020, 2008.99.1500, 2008.99.5000, 2008.80.0000, 2008.99.9090, 2008.70.0040

Headings: 2008

Product description

The products are described as fruit chips, prepared by slicing the fruit, deep frying in low temperature vegetable oil, and then vacuum processing the articles to reduce the oil content to between 8 and 12 percent.

CBP rationale

less than 1.4 kilograms, will be 2008.70.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit...otherwise prepared or preserved...peaches...in containers each holding less than 1.4 kg. When in containers holding 1.4 kilograms or more, the applicable subheading will be 2008.70.0040, HTS. In either case, the rate of duty will be 19.5 percent ad valorem. The applicable subheading for the strawberry chips will be 2008.80.0000, HTS, which provides for fruit...otherwise prepared or preserved...strawberries. The rate of duty will be 13.6 percent ad valorem. The applicable subheading for the banana chips will be 2008.99.1500, HTS, which provides for fruit...otherwise prepared or preserved...bananas...other. The rate of duty will be 0.8 percent ad valorem. The applicable subheading for the papaya chips will be 2008.99.5000, HTS, which provides for fruit...otherwise prepared or preserved...papayas...other. The rate of duty will be 3.6 percent ad valorem. The applicable subheading for the carambola chips will be 2008.99.9090, HTS, which provides for fruit...otherwise prepared or preserved...other...other. The rate of duty will be 6.8 percent ad valorem.

Full text

NY 815441 October 26, 1995 CLA-2-20:R:N2:228 815441 CATEGORY: Classification TARIFF NO.: 2008.70.0020; 2008.70.0040; 2008.80.0000; 2008.99.1500; 2008.99.5000; 2008.99.9090 Mr. Henry H. Liu Evergreen Produce Inc. 6333 212th Street S.W. Suite B Lynnwood, WA 98036 RE: The tariff classification of fruit chips from Taiwan and China Dear Mr. Liu: In your letter dated September 18, 1995, which was received by this office on October 2, 1995, you requested a tariff classification ruling. The products are described as fruit chips, prepared by slicing the fruit, deep frying in low temperature vegetable oil, and then vacuum processing the articles to reduce the oil content to between 8 and 12 percent. The applicable subheading for the peach chips, when imported in containers holding less than 1.4 kilograms, will be 2008.70.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit...otherwise prepared or preserved...peaches...in containers each holding less than 1.4 kg. When in containers holding 1.4 kilograms or more, the applicable subheading will be 2008.70.0040, HTS. In either case, the rate of duty will be 19.5 percent ad valorem. The applicable subheading for the strawberry chips will be 2008.80.0000, HTS, which provides for fruit...otherwise prepared or preserved...strawberries. The rate of duty will be 13.6 percent ad valorem. The applicable subheading for the banana chips will be 2008.99.1500, HTS, which provides for fruit...otherwise prepared or preserved...bananas...other. The rate of duty will be 0.8 percent ad valorem. The applicable subheading for the papaya chips will be 2008.99.5000, HTS, which provides for fruit...otherwise prepared or preserved...papayas...other. The rate of duty will be 3.6 percent ad valorem. The applicable subheading for the carambola chips will be 2008.99.9090, HTS, which provides for fruit...otherwise prepared or preserved...other...other. The rate of duty will be 6.8 percent ad valorem. This ruling is being issued under the provisions of Section 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 212-466-5760. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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