K87503 K8 Ruling Active

The tariff classification of food preparations from China.

Issued July 20, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2008.70.2020

Headings: 2008

Product description

The samples were examined and disposed of. The Peach Crisp Dessert is a ready to eat snack food consisting of a cup of fruit pieces suspended in thick syrup and a packet of oatmeal crumb topping. The product is composed of approximately 55 percent peach pieces and 45 percent syrup. The syrup is composed of water, sucrose, xanthan gum, cornstarch, cinnamon, nutmeg, artificial flavoring, ascorbic acid, sodium citrate, and an antifoaming agent. The product is put up in a single-serve sealed plastic cup containing approximately 4 ounces. Each retail package contains either three or six cups and corresponding packets of topping. It is suggested the consumer add the crumb topping to the fruit to make a cobbler type dessert.

CBP rationale

less than 1.4 kilograms. The rate of duty will be 17 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.

Full text

NY K87503 July 20, 2004 CLA-2-20:RR:NC:2:228 K87503 CATEGORY: Classification TARIFF NO.: 2008.70.2020 Mr. John M. Peterson Ms. Maria E. Celis Neville Peterson LLP 17 State Street – 19th Floor New York, New York 10004 RE: The tariff classification of food preparations from China. Dear Mr. Peterson and Ms. Celis: In your letter dated June 25, 2004 on behalf of Del Monte Corporation, San Francisco, CA, you requested a tariff classification ruling. Samples and a description of the manufacturing process were submitted with your letter. The samples were examined and disposed of. The Peach Crisp Dessert is a ready to eat snack food consisting of a cup of fruit pieces suspended in thick syrup and a packet of oatmeal crumb topping. The product is composed of approximately 55 percent peach pieces and 45 percent syrup. The syrup is composed of water, sucrose, xanthan gum, cornstarch, cinnamon, nutmeg, artificial flavoring, ascorbic acid, sodium citrate, and an antifoaming agent. The product is put up in a single-serve sealed plastic cup containing approximately 4 ounces. Each retail package contains either three or six cups and corresponding packets of topping. It is suggested the consumer add the crumb topping to the fruit to make a cobbler type dessert. The applicable subheading for the Peach Crisp Dessert will be 2008.70.2020, HTS, which provides for fruit, nuts, and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included... peaches, including nectarines…other peaches…in containers each holding less than 1.4 kilograms. The rate of duty will be 17 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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