The tariff classification of snack foods from New Zealand

N147135 February 18, 2011 CLA-2-21:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Ms. Eliza Tamihana Rutherford and Meyer 51 Sydney Street Petone, Wellington New Zealand RE: The tariff classification of snack foods from New Zealand Dear Ms. Tamihana: In your letter dated January 26, 2011, you requested a tariff classification ruling. Samples, descriptive literature and product sheets were submitted with your letter. The samples were examined and disposed of. Frubee brand “Natural Fruit & Honey Ice Blocks” consist of colored liquids (65 milliliters each) in flat, rectangular, flexible plastic film tubes, ten tubes in a box for retail sale. The ice blocks will be prepared in three different flavors – lemon, apple and honey, blackcurrant and honey, and raspberry, strawberry and honey. All varieties contain water, honey, sugar (10 percent), and reconstituted fruit concentrates – apple, lemon, blackcurrant, raspberry and strawberry. The products will be imported in a liquid form and are shelf stable. Purchasers will freeze the ice blocks and consume them in frozen condition. The applicable subheading for these ice blocks 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 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