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865050 86 Ruling Active

The tariff classification of natural honey, and chocolatecovered dried fruits from Peru.

Issued July 12, 1991 by U.S. Customs and Border Protection.

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86 865050 (July 12, 1991)

Tariff classification

HTS codes: 0409.00.0020, 1806.90.0078, 1806.90.0090, 0409.00.0040, 0409.00.0060

Headings: 0409, 1806

Product description

described as natural honey which contains no additives, and will be imported in 55 gallon cylinders, and in 0.500 kilogram glass containers. Also to be imported, are tropical dried fruits covered in pure chocolate with no additives.

CBP rationale

The applicable subheading for the natural honey in 55 gallon cylinders, if it is extra light amber and lighter, will be 0409.00.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for natural honey. the applicable subheading is 0409.00.0060, HTS. The duty rate will be 2.2 cents per kilogram. The applicable subheading for the natural honey in 0.500 kilogram glass containers will be 0409.00.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for natural honey: packaged for retail sale. The applicable subheading for the chocolate covered tropical dried fruits, if retail packaged, will be 1806.90.0078, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other.

Full text

NY 865050 JUL 12 1991 CLA-2-04:S:N:N1:232-865050 CATEGORY: Classification TARIFF NO.: 0409.00.0020; 0409.00.0040; 0409.00.0060; 1806.90.0078; 1806.90.0090 Mr. B. Felipe Morales-Bermudez F. Frozen Bananas S.A. Av. La Paz No.434 Oficina 502 Miraflores Lima 18, Peru RE: The tariff classification of natural honey, and chocolate covered dried fruits from Peru. Dear Mr. Morales-Bermudez F.: In your letter dated July 1, 1991 you requested a tariff classification ruling. The subject merchandise is described as natural honey which contains no additives, and will be imported in 55 gallon cylinders, and in 0.500 kilogram glass containers. Also to be imported, are tropical dried fruits covered in pure chocolate with no additives. The applicable subheading for the natural honey in 55 gallon cylinders, if it is extra light amber and lighter, will be 0409.00.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for natural honey...other. The duty rate will be 2.2 cents per kilogram. If the honey is light amber and darker, the applicable subheading is 0409.00.0060, HTS. The duty rate will be 2.2 cents per kilogram. The applicable subheading for the natural honey in 0.500 kilogram glass containers will be 0409.00.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for natural honey: packaged for retail sale. The duty rate will be 2.2 cents per kilogram. All natural honey is also subject to a supplemental agriculture fee of 2.2 cents per kilogram. The applicable subheading for the chocolate covered tropical dried fruits, if retail packaged, will be 1806.90.0078, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other...other...other: put up for retail sale...other. The duty rate will be 7 percent ad valorem. The applicable subheading for the chocolate covered tropical dried fruits, if not packaged for retail sale, will be 1806.90.0090, HTS. The duty rate will be 7 percent ad valorem. Articles classifiable under subheadings 1806.90.0078 and 1806.90.0090, HTS, which are products of Peru are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport t

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