N252379 N2 Ruling Active

The tariff classification of Chia POD products

Issued May 8, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1501, 2008.19, 2014, 2008.97

Headings: 2008, 2014, 1501

Product description

Your letter included: 1) Master fact sheets for each flavor encompassing the product makeup, nutrition facts and a photo of the finished packaged product; 2) A production fact sheet outlining basic information; 3) A processing flow chart; and 4) Product specifications and a process flow chart for the “Coconut Cream” ingredient. Samples were received on August 24, 2014, were examined and disposed of. The Chia POD products, in three flavors – banana, blueberry and mango, are manufactured in the United States. The banana product is light greyish white. The blueberry product is purple. The mango product is light yellow. All three are a spreadable mix with softened chia seeds evenly dispersed throughout, packed in 6 oz. plastic containers with lids. Each lid contains a small break-off plastic spoon for use in consuming the product. Chia seeds (8 percent), water (45-50 percent), coconut cream (12 percent), and fruit puree (30-35 percent banana, blueberry or mango) are blended into one mixture forming a gel like substance. The mixtures are filled into 6 oz. cups that are hermetically sealed for transport within 24 hours via refrigerated truck to a high pressure processing plant for final production steps. Once there, the product is put through a high pressure processing machine (HPP) which applies pressure of a minimum of 86,551 pounds per square inch on the product evenly to achieve microbial in-activation. HPP helps the product maintain a fresher taste, appearance, nutrition and texture without the cooked flavor that can be done with retort process. HPP will prolong the product’s shelf life.

CBP rationale

The applicable subheading for the Chia POD products will be 2008.97, 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 .

Full text

N252379 May 8, 2014 CLA-2-20:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2008.97 Mr. Bob Sanshuk C.H. Robinson International, Inc. 1501 N. Mittel Boulevard – Suite A Wood Dale, IL 60191 RE: The tariff classification of Chia POD products Dear Mr. Sanshuk: In your letter dated April 3, 2014, received April 11th, you requested a tariff classification ruling on behalf of The Chia Company, New York. Your letter included: 1) Master fact sheets for each flavor encompassing the product makeup, nutrition facts and a photo of the finished packaged product; 2) A production fact sheet outlining basic information; 3) A processing flow chart; and 4) Product specifications and a process flow chart for the “Coconut Cream” ingredient. Samples were received on August 24, 2014, were examined and disposed of. The Chia POD products, in three flavors – banana, blueberry and mango, are manufactured in the United States. The banana product is light greyish white. The blueberry product is purple. The mango product is light yellow. All three are a spreadable mix with softened chia seeds evenly dispersed throughout, packed in 6 oz. plastic containers with lids. Each lid contains a small break-off plastic spoon for use in consuming the product. Chia seeds (8 percent), water (45-50 percent), coconut cream (12 percent), and fruit puree (30-35 percent banana, blueberry or mango) are blended into one mixture forming a gel like substance. The mixtures are filled into 6 oz. cups that are hermetically sealed for transport within 24 hours via refrigerated truck to a high pressure processing plant for final production steps. Once there, the product is put through a high pressure processing machine (HPP) which applies pressure of a minimum of 86,551 pounds per square inch on the product evenly to achieve microbial in-activation. HPP helps the product maintain a fresher taste, appearance, nutrition and texture without the cooked flavor that can be done with retort process. HPP will prolong the product’s shelf life. The applicable subheading for the Chia POD products will be 2008.97, 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, including mixtures other than those of subheading 2008.19 . . . mixtures. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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