The tariff classification of pear fruit paste from New Zealand

N104102 May 7, 2010 CLA-2-21:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Mr. Steve Muir New Zealand Natural Goods 1601 N. Sepulveda Blvd., #768 Manhattan Beach, CA 90266 RE: The tariff classification of pear fruit paste from New Zealand Dear Mr. Muir: In your letters dated April 13, 2010, and April 26, 2010, the latter received by this office on May 4, 2010, you requested a tariff classification ruling. The sample submitted with your letter was examined and disposed of. The product, described as a “pear fruit paste”, is a firm, sliceable, jelly-like product in block form measuring approximately four inches in length and three inches in width. The product is said to contain glucose syrup, dextrose monohydrate, water, sodium citrate, pear fruit paste (approximately 16 percent prior to cooking), pectin, flavoring and acid. The ingredients are the mixed and cooked until the product reaches a Brix of 72, with pear making up approximately 19 percent of the finished product. The product is packaged for retail sale in a 4.2 oz polypropylene tub. The applicable subheading for the pear fruit paste will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included: other: other: other…containing sugar derived from sugar cane and/or sugar beets. 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 telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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