The tariff classification of fruit pulps from Brazil.Dear Mr. Sloan:
Issued January 14, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 0811.90.2500, 0811.90.5500, 0811.90.5200, 0811.20.2020
Headings: 0811
Product description
A description of the manufacturing process for five frozen tropical fruit pulps was submitted with your letter. The products are made by peeling, grinding, and packaging raspberry (Rubus idaecus), soursop (Annona muricata), mango (Mangifera indica), and melon (Cucumis melo). The fruit will be put up in 100-gram packages for retail sale to health food stores and supermarkets.
CBP rationale
The applicable subheading for the frozen raspberry (Rubus idaecus) pulp will be 0811.20.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter… raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries (other than kiwi fruit)…raspberries, loganberries, black currants and gooseberries (other than kiwi fruit)…raspberries. The applicable subheading for the soursop (Annona muricata) pulp will be 0811.90.2500, HTS, which provides for fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter… other…cashew apples, mameyes colorados, sapodillas, soursops and sweetsops. The applicable subheading for the mango (Mangifera indica) pulp will be 0811.90.5200, HTS, which provides for fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter…other…. The applicable subheading for the melon (Cucumis melo) pulp will be 0811.90.5500, HTS, which provides for fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter…other…melons.
Full text
NY L81331 January 14, 2005 CLA-2-8:RR:NC:2:228 L81331 CATEGORY: Classification TARIFF NO.: 0811.20.2020, 0811.90.2500, 0811.90.5200, 0811.90.5500 Mr. Charles Sloan Full Circle Holdings 7102 North Atlantic Place Long Beach, CA 10119 RE: The tariff classification of fruit pulps from Brazil. Dear Mr. Sloan: In your undated letter, received by this office on December 21, 2004, you requested a tariff classification ruling. A description of the manufacturing process for five frozen tropical fruit pulps was submitted with your letter. The products are made by peeling, grinding, and packaging raspberry (Rubus idaecus), soursop (Annona muricata), mango (Mangifera indica), and melon (Cucumis melo). The fruit will be put up in 100-gram packages for retail sale to health food stores and supermarkets. The applicable subheading for the frozen raspberry (Rubus idaecus) pulp will be 0811.20.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter… raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries (other than kiwi fruit)…raspberries, loganberries, black currants and gooseberries (other than kiwi fruit)…raspberries. The rate of duty will be 4.5 percent ad valorem. The applicable subheading for the soursop (Annona muricata) pulp will be 0811.90.2500, HTS, which provides for fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter… other…cashew apples, mameyes colorados, sapodillas, soursops and sweetsops. The rate of duty will be 3.2 percent ad valorem. The applicable subheading for the mango (Mangifera indica) pulp will be 0811.90.5200, HTS, which provides for fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter…other….mangoes. The rate of duty will be 10.9 percent ad valorem. The applicable subheading for the melon (Cucumis melo) pulp will be 0811.90.5500, HTS, which provides for fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter…other…melons. The rate of duty will be 11.2 percent ad valorem. Articles classifiable under subheadings 0811.20.2020, 0811.90.2500, 0811.90.5200, and 0811.90.5500, HTS, which are products of Brazil may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "T-GSP". This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. Your inquiry does not provide enough information for us to issue a classification ruling on the orange/carrot/beet pulp. Your request for a classification ruling should include a complete ingredients breakdown, by weight, for this product. 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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