The tariff classification of a dessert product from Spain

N014200 July 19, 2007 CLA-2-21:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9990 Ms. Gloria Chau Trader Joe’s Company P.O. Box 5049 Monrovia, CA 91017 RE: The tariff classification of a dessert product from Spain Dear Ms. Chau: In your letter dated June 15, 2007 you requested a tariff classification ruling. Descriptive literature accompanied your letter and an ingredients breakdown, sample, and description of the manufacturing process was received by this office on July 13, 2007. Postre de Soja, “Soy Dessert with Fruit”, is a sterilized, shelf-stable food product described in your letter as a “soy dessert with fruit… a light, creamy-textured organic soy dessert flavored with fruit”. The stated ingredients are 68 percent water, 12 percent agave syrup, 10 percent soybeans, 7 percent fruit, one percent fruit juice, one percent starch, and less than one percent, each, of citric acid, flavor, and salt. Examination of the “apple” sample found the product to be a tan-colored, moderately thick, pourable liquid. No visible pieces of fruit were found in the sample. The dessert is packed in sealed plastic cups containing 145 grams, two cups in a cardboard sleeve. The applicable subheading for this product will be 2106.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other…canned. The rate of duty will be 6.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The sample you submitted does not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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