N309187 N3 Ruling Active

The tariff classification of Lucuma Powder from Peru

Issued February 11, 2020 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1106.30.4000

Headings: 1106

Product description

The sample was examined and disposed of. Lucuma powder is the dried and pulverized pulp of the lucuma fruit, which is a spherical berry 4 to 17 centimeters in diameter. The product is said to be used in juices, drinks, ice creams, and confectionary products as a natural sweetener. The product will be packaged in a high-density polyethylene bag within a cardboard carton, 20 kg., net packed.

CBP rationale

The applicable subheading for the product will be 1106.30.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for flour, meal and powder … of the products of chapter 8 … other.

Full text

N309187 February 11, 2020 CLA-2-21:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1106.30.4000 Ms. Julie Dreke Toshoku America, Inc. 15407 McGinty Road West Wayzata, MN 55391 RE: The tariff classification of Lucuma Powder from Peru Dear Ms. Dreke: In your letter dated January 23, 2020, you requested a tariff classification ruling. A sample, an ingredients breakdown, a manufacturing narrative description and a flowchart accompanied your inquiry. The sample was examined and disposed of. Lucuma powder is the dried and pulverized pulp of the lucuma fruit, which is a spherical berry 4 to 17 centimeters in diameter. The product is said to be used in juices, drinks, ice creams, and confectionary products as a natural sweetener. The product will be packaged in a high-density polyethylene bag within a cardboard carton, 20 kg., net packed. The applicable subheading for the product will be 1106.30.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for flour, meal and powder … of the products of chapter 8 … other. The general rate of duty will be 9.6 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 the World Wide Web at https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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