The tariff classification of a fruit powder from New Zealand

N360833May 18, 2026CLA-2-11:OT:RR:NC:N5:228
CATEGORY: Classification
TARIFF NO.: 1106.30.4000
Andrew VivianOvavo LtdLevel 2/11-17 Church StreetQueenstown, 9300New ZealandRE: The tariff classification of a fruit powder from New ZealandDear Mr. Vivian:In your letter dated
April 19, 2026
, you requested a tariff classification ruling.An ingredients breakdown and a description of the manufacturing process accompanied your inquiry.The subject merchandise, “Freeze Dried Avocado Powder,” is said to contain 99.9 percent Hass avocado, anda trace amount of ascorbic acid. The product is said to be prepared by the selection and preparation of freshavocados, proceeded by the addition of ascorbic acid in small amounts during processing to minimizeoxidation and to preserve its natural color. The avocado undergoes freeze-drying to remove the water contentsubsequent to the dried material being mechanically milled into a powder. The resulting product is a finegreen powder with avocado organoleptic characteristics. The product is said to be intended for use as a readyto eat powder and a single-ingredient fruit product typically within snacks, baked foods, beverages, andprepared foods. The product, “Freeze Dried Avocado Powder,” is said to be free of carriers, fillers andpreservatives. In your letter, you proposed classification for the product, “Freeze Dried Avocado Powder” under subheading0804.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Dates, figs,pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried: Avocados.” We disagree with theproposed classification. The Explanatory Notes to Chapter 8, HTSUS, exclude fruit flour, meal, and powderproducts while the language of heading 1106, HTSUS, provides for fruit powders.The applicable subheading for the product, “Freeze Dried Avocado Product,” will be 1106.30.4000, HTSUS,which provides for “Flour, meal, and powder of the dried leguminous vegetables of heading 0713, of sago orof roots of tubers of heading 0714 or of the products of chapter 8: Of the products of chapter 8: Other.” Thegeneral rate of duty will be 9.6 percent ad valorem.
The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS.Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.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 and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Timothy Petrulonis at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division