The tariff classification of food ingredients from Germany

N240812 September 11, 2013 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9400; 2106.90.9500; 2106.90.9700 Mr. Jon Brownbill Paradise Fruits North America, LLC 1504 Providence Highway, Suite 7b Norwood, MA 02062 RE: The tariff classification of food ingredients from Germany Dear Mr. Brownbill: In your letters dated March 22, and April 15, 2013, and an undated letter, you requested a tariff classification ruling. Ingredient lists and samples for five fruit drops accompanied your March letter. The usage of the product was provided in your April letter. Complete ingredients breakdowns were submitted in the undated letter. The product brochure was received via an email transmission dated August 29, 2013. The samples were forwarded to the Customs and Border Protection laboratory for analysis. The fruit drops are soft, gummy-like products in the form of small (approximately 1/2 inch diameter) hemispheres, varying with the colors. They are made from mainly fruit juice concentrates, sugar, syrups, and natural flavors cooked together, and jellified with stabilizers. The granulated sugar is used as a processing aid to prevent the finished product from sticking together. The fruit drops will be packed in 5-kg poly bags, and used as an ingredient in bar manufacturing and other products including as a fruit center for chocolate panning for the confectionary industry. Apple Drop contains approximately 76 percent juice concentrates (apple, and lemon), 20 percent sucrose, 2 percent dried apple, and less than one percent, each, wheat syrup, pectin, natural flavor, ascorbic acid, citric acid, and malic acid. Strawberry Drop consists of approximately 76 percent juice concentrates (apple, strawberry, lemon, and elderberry), 20 percent sucrose, 2 percent dried apple, and less than one percent, each, wheat syrup, pectin, natural flavor, ascorbic acid, citric acid, and malic acid. Raspberry Drop is composed of approximately 76 percent juice concentrates (apple, raspberry, lemon, and elderberry), 20 percent sucrose, 2 percent dried apple, and less than one percent, each, wheat syrup, pectin, natural flavor, ascorbic acid, citric acid, and malic acid. Acai Blueberry Drop contains approximately 52 percent juice concentrates (cranberry, pomegranate, acai, blueberry, lemon, and elderberry), 31 percent sucrose, 14 percent wheat syrup, 2 percent rice starch, 1 percent pectin, and less than one percent each of natural flavor, and ascorbic acid. Acai Pomegranate Drop contains approximately 45 percent cane sugar, 25 percent brown rice syrup, 24 percent juice concentrates (acai, pomegranate, cranberry, lemon, blueberry, and elderberry), 3 percent each of pectin, and tapioca dextrin, and less than one percent, each, acai puree, citric acid, malic acid, natural flavoring, and ascorbic acid. Laboratory analysis found the apple fruit drops, strawberry fruit drops, raspberry fruit drops, and acai pomegranate fruit drops to contain approximately 39 percent to 60 percent sucrose, by dry weight. The acai blueberry fruit drops contain approximately 66 percent sucrose, by dry weight. The applicable subheading for the acai blueberry fruit drops will be 2106.90.9400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included … other … other … articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17 … other. The rate of duty will be 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9400, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.31 to 9904.17.38, HTSUS. The applicable subheading for the apple fruit drops, strawberry fruit drops, raspberry fruit drops, and acai fruit pomegranate drops, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500, HTSUS, which provides for food preparations not elsewhere specified or included … other … other … articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17 … described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the products will be classified in subheading 2106.90.9700, HTSUS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS. 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 the 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 Bruce N. Hadley, Jr. at (646) 733-3029. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division