C83253 C8 Ruling Active

The tariff classification of a dessert product from Australia.

Issued January 27, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2008.70.0020, 2008.40.0020, 2106.90.9997, 2008.92.9030

Headings: 2008, 2106

Product description

"Wildberry Chill", "Peach Glacier", and "Tropical Blizzard" consist of chunks of fruit in a fruit-flavored juice. Wildberry Chill contains pear chunks, peach Glacier contains peach pieces, and Tropical Blizzard is made from peach and pineapple chunks. "Polar Berry" consists of pear chunks suspended in a raspberry flavored "jelly". The stated ingredients for this product are pears, sugar, food acid, vegetable gum, natural flavor and color, and water. The dessert products are put up in sealed plastic cups containing 120 grams, net weight, four to a pack. Each pack may contain four cups of a single flavor or a combination of two flavors.

CBP rationale

less than 1.4 kg. The rate of duty will be 16.2 percent ad valorem. The applicable subheading for the Peach Glacier, will be 2008.70.0020, HTS, which provides for fruit...otherwise prepared or preserved...peaches...in containers each holding less than 1.4 kg. The rate of duty will be 18 percent ad valorem. The applicable subheading for the Tropical Blizzard will be 2008.92.9030, HTS, which provides for fruit...otherwise prepared or preserved...other...mixtures...other...packed in a liquid medium in airtight containers...containing peaches or pears...in containers each holding less than 1.4 kg. The rate of duty will be 15.8 percent ad valorem. The applicable subheading for the Polar Berry will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 7.6 percent ad valorem.

Full text

NY C83253 January 27, 1998 CLA-2-20:RR:NC:2:228 C83253 CATEGORY: Classification TARIFF NO.: 2008.40.0020, 2008.70.0020, 2008.92.9030, 2106.90.9997 Douglas Darling Danzas Corporation P.O. Box 53370 Bellevue, Washington 98015-3370 RE: The tariff classification of a dessert product from Australia. Dear Mr. Darling: In your letter dated December 30, 1997, on behalf of S.P.C. Limited, Shepparton, Victoria, Australia, you requested a tariff classification ruling. Three samples were submitted with your letter. "Wildberry Chill", "Peach Glacier", and "Tropical Blizzard" consist of chunks of fruit in a fruit-flavored juice. Wildberry Chill contains pear chunks, peach Glacier contains peach pieces, and Tropical Blizzard is made from peach and pineapple chunks. "Polar Berry" consists of pear chunks suspended in a raspberry flavored "jelly". The stated ingredients for this product are pears, sugar, food acid, vegetable gum, natural flavor and color, and water. The dessert products are put up in sealed plastic cups containing 120 grams, net weight, four to a pack. Each pack may contain four cups of a single flavor or a combination of two flavors. The applicable subheading for the Wildberry Chill will be 2008.40.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included...pears...in containers each holding less than 1.4 kg. The rate of duty will be 16.2 percent ad valorem. The applicable subheading for the Peach Glacier, will be 2008.70.0020, HTS, which provides for fruit...otherwise prepared or preserved...peaches...in containers each holding less than 1.4 kg. The rate of duty will be 18 percent ad valorem. The applicable subheading for the Tropical Blizzard will be 2008.92.9030, HTS, which provides for fruit...otherwise prepared or preserved...other...mixtures...other...packed in a liquid medium in airtight containers...containing peaches or pears...in containers each holding less than 1.4 kg. The rate of duty will be 15.8 percent ad valorem. The applicable subheading for the Polar Berry will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 7.6 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, Robert B. Swierupski Director, National Commodity Specialist Division

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