The tariff classification of frozen fruit "puree" and frozen fruit "coulis" from Canada.
Issued July 2, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 0811.90.8080, 0811.90.5200, 0811.10.0020, 0811.20.2020
Headings: 0811
Product description
The merchandise, described as "frozen fruit puree" (apple), and "frozen fruit coulis" (kiwi, mango, raspberry, and strawberry), are prepared by blending fresh or frozen fruit pulp with sugar (10 percent, by weight, for the puree), or syrup (25 percent by weight, for the coulis), pressing it through a sieve, pouring into one-kilogram plastic containers (one-liter, by volume), and freezing. The fruits are not cooked, and contain no coloring or preservatives. Examination of the thawed samples found the goods were brightly colored, aromatic, watery and pulpy, the fruit particles very fine, homogenous, and unrecognizable. The merchandise will be sold to restaurants and hotels, for use by dessert chefs in the preparation of fruit toppings, ice creams, cocktails, and sherbets.
CBP rationale
not more than 1.2 liters. The rate of duty will be 12.6 percent ad valorem. The applicable subheading for the frozen raspberry coulis will be 0811.20.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit...frozen...raspberries. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the frozen mango coulis will be 0811.90.5200, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit...frozen...other...mangoes. The rate of duty will be 14 percent ad valorem. The applicable subheading for the frozen kiwi coulis and the frozen apple puree will be 0811.90.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit... frozen...other...other. The rate of duty will be 15.8 percent ad valorem.
Full text
NY B86223 July 2, 1997 CLA-2-8:RR:NC:2:228 B86223 CATEGORY: Classification TARIFF NO.: 0811.10.0020, 0811.20.2020, 0811.90.5200, 0811.90.8080 Mr. Edward F. Slattery Consolex 238, rue St-Jules Beauport, Quebec GlE 6H6 Canada RE: The tariff classification of frozen fruit "puree" and frozen fruit "coulis" from Canada. Dear Mr. Slattery: In your letter dated May 27, 1997, on behalf of Delifruits, Inc., Quebec, Canada, you requested a tariff classification ruling. The samples submitted with your letter were examined and disposed of. The merchandise, described as "frozen fruit puree" (apple), and "frozen fruit coulis" (kiwi, mango, raspberry, and strawberry), are prepared by blending fresh or frozen fruit pulp with sugar (10 percent, by weight, for the puree), or syrup (25 percent by weight, for the coulis), pressing it through a sieve, pouring into one-kilogram plastic containers (one-liter, by volume), and freezing. The fruits are not cooked, and contain no coloring or preservatives. Examination of the thawed samples found the goods were brightly colored, aromatic, watery and pulpy, the fruit particles very fine, homogenous, and unrecognizable. The merchandise will be sold to restaurants and hotels, for use by dessert chefs in the preparation of fruit toppings, ice creams, cocktails, and sherbets. The applicable subheading for the frozen strawberry coulis will be 0811.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit...uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter...strawberries...in immediate containers each holding not more than 1.2 liters. The rate of duty will be 12.6 percent ad valorem. The applicable subheading for the frozen raspberry coulis will be 0811.20.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit...frozen...raspberries. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the frozen mango coulis will be 0811.90.5200, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit...frozen...other...mangoes. The rate of duty will be 14 percent ad valorem. The applicable subheading for the frozen kiwi coulis and the frozen apple puree will be 0811.90.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit... frozen...other...other. The rate of duty will be 15.8 percent ad valorem. 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 212-466-5760. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of frozen jackfruit from Vietnam and roasted jackfruit from the Phillipines
The tariff classification of orange, grapefruit and lemon foods from South Africa
The tariff classification of frozen fruit and vegetable mixtures from Canada
The tariff classification and country of origin of frozen mango chunks from Cambodia
The tariff classification of frozen fruit from Ecuador
The tariff classification of frozen whole Miracle Fruit from Ghana
The tariff classification of frozen fruit blend from Thailand
The tariff classification of frozen lemon inner sacs from South Africa
The tariff classification of frozen camu-camu fruit from Brazil
The tariff classification of frozen fruit mixtures from Chile
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →