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The tariff classification of Frugurt from Taiwan.
Issued May 10, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardI8 I80747 (May 10, 2002)
Tariff classification
HTS codes: 2106.90.9990
Headings: 2106
Product description
The samples accompanying your first letter were examined and disposed of. A description of the manufacturing process was submitted with your second letter. Samples of the product were presented in small plastic cups with peel-back tops. Frugurt is a thick, creamy, dessert-type product with small pieces of fruit. Frugurt comes in a variety of flavors - mango, strawberry, mandarin, assorted (mango, strawberry, and mandarin, or mandarin, blueberry, strawberry, and peach), and consists of water, fruit, sugar, fructose, fermented milk, vegetable oil, seaweed extract, citric acid, emulsifier, natural flavor, and coloring. Frugurt is prepared by combining all ingredients, hot-filling into cups, pasteurizing, and sealing the containers.
CBP rationale
The applicable subheading for the Frugurt will be 2106.90.9990, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…canned.
Full text
NY I80747 May 10, 2002 CLA-2-21:RR:NC:2:228 I80747 CATEGORY: Classification TARIFF NO.: 2106.90.9990 Mrs. Yani Duarte Clearfreight, Inc. 880 Apollo Street Suite 101 El Segundo, CA 90245 RE: The tariff classification of Frugurt from Taiwan. Dear Ms. Duarte: In your letters dated February 25, 2002, and March 28, 2002, on behalf of New Choice Food, Inc., Irwindale, CA, you requested a tariff classification ruling. The samples accompanying your first letter were examined and disposed of. A description of the manufacturing process was submitted with your second letter. Samples of the product were presented in small plastic cups with peel-back tops. Frugurt is a thick, creamy, dessert-type product with small pieces of fruit. Frugurt comes in a variety of flavors - mango, strawberry, mandarin, assorted (mango, strawberry, and mandarin, or mandarin, blueberry, strawberry, and peach), and consists of water, fruit, sugar, fructose, fermented milk, vegetable oil, seaweed extract, citric acid, emulsifier, natural flavor, and coloring. Frugurt is prepared by combining all ingredients, hot-filling into cups, pasteurizing, and sealing the containers. The applicable subheading for the Frugurt will be 2106.90.9990, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…canned. The rate of duty will be 6.4 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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