N241002 N2 Ruling Active

The tariff classification of flavored raisins

Issued April 29, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2008.99.2900

Headings: 2008

Product description

A description of the manufacturing process accompanied your letter. The product is described to be cinnamon and sugar coated raisins, produced by cleaning the raisins with water, coating with palm oil, tumbling together with the raisins and a mixture of sugar granule and cinnamon powder in a large container, and packing in a bulk case or bag.

CBP rationale

The applicable subheading for the flavored raisins will be 2008.99.2900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit, nuts and other edible parts of plants … otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included … other … other … grapes.

Full text

N241002 April 29, 2013 CLA-2-20:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2008.99.2900 Mr. Mike Allocca Allocca Enterprises Inc. 356 Cameron Road York, SC 29745 RE: The tariff classification of flavored raisins Dear Mr. Allocca: In your letter dated April 20, 2013, you requested a tariff classification ruling on behalf of Mariani Packing Company, Vacaville, CA. A description of the manufacturing process accompanied your letter. The product is described to be cinnamon and sugar coated raisins, produced by cleaning the raisins with water, coating with palm oil, tumbling together with the raisins and a mixture of sugar granule and cinnamon powder in a large container, and packing in a bulk case or bag. The applicable subheading for the flavored raisins will be 2008.99.2900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit, nuts and other edible parts of plants … otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included … other … other … grapes. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). If you have any questions regarding the ruling, contact National Import Specialist Bruce N. Hadley, Jr. at (646) 733-3029. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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