This ruling has been revoked and is no longer current.

Superseded by {965859}.

I83832 I8 Ruling REVOKED

The tariff classification of fruit fillings from Canada

Issued July 1, 2002 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

I8 I83832 (July 1, 2002)

Tariff classification

HTS codes: 2106.90.9500, 2106.90.9700

Headings: 2106

Product description

Ingredients breakdowns accompanied your letter. The products are described as fruit fillings, imported in 2000 to 2400-pound plastic totes, and used as the filling for baked products. Six filling varieties are identified in your letter – apple, strawberry, raspberry, strawberry-kiwi, peach-apricot, and apple-cinnamon. Ingredients common to all are sugar (over 10 percent, by dry weight), glucose, dextrose, water, modified starch (corn or tapioca), pectin, dehydrated apples and/or apple powder, and citric acid. Other ingredients, depending on variety, are strawberries, raspberries, kiwi, peaches, apricots, fruit juice concentrate, spice, natural or artificial flavor, color, salt, malic acid, lecithin, canola oil, potassium sorbate, and sodium benzoate.

CBP rationale

The applicable subheading for the fruit fillings, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…articles containing over 10 percent by dry weight of sugar described in additional U.

Full text

NY I83832 July 1, 2002 CLA-2-21:RR:NC:2:228 I83832 CATEGORY: Classification TARIFF NO.: 2106.90.9500; 2106.90.9700 Ms. Diana L. Kepler Panalpina, Inc. 2461 Directors Row Indianapolis, IN 46241 RE: The tariff classification of fruit fillings from Canada Dear Ms. Kepler: In your letter dated June 25, 2002, on behalf of Sensient Flavors, Inc., Indianapolis, IN, you requested a tariff classification ruling. Ingredients breakdowns accompanied your letter. The products are described as fruit fillings, imported in 2000 to 2400-pound plastic totes, and used as the filling for baked products. Six filling varieties are identified in your letter – apple, strawberry, raspberry, strawberry-kiwi, peach-apricot, and apple-cinnamon. Ingredients common to all are sugar (over 10 percent, by dry weight), glucose, dextrose, water, modified starch (corn or tapioca), pectin, dehydrated apples and/or apple powder, and citric acid. Other ingredients, depending on variety, are strawberries, raspberries, kiwi, peaches, apricots, fruit juice concentrate, spice, natural or artificial flavor, color, salt, malic acid, lecithin, canola oil, potassium sorbate, and sodium benzoate. The applicable subheading for the fruit fillings, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17… described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow I83832

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.