The tariff classification of fortified lemon juice concentrates from Argentina.Mr. Pacheco:
Issued September 14, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardR0 R04677 (September 14, 2006)
Tariff classification
HTS codes: 2106.90.5200
Headings: 2106
Product description
Descriptions of two products were submitted with your letter. Product CLJ-VIT-C is concentrated lemon juice (40/55 Brix) fortified with vitamin C (ascorbic acid), the amount of fortification adjusted to customer specifications. Product CLJ-VIT-C/E/CA is concentrated lemon juice (50/55 Brix) fortified with vitamin C (ascorbic acid), vitamin E (alpha-tocopheryl acetate), and calcium (calcium citrate). The juice concentrates are put up in drums containing 5, 10, 25, and 250 kilograms.
CBP rationale
The applicable subheading for the fortified lemon juice concentrates will be 2106.90.5200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included …other…fruit or vegetable juices, fortified with vitamins or minerals…other…juice of any single fruit or vegetable.
Full text
NY R04677 September 14, 2006 CLA-2-21:RR:E:NC:2:228 R04677 CATEGORY: Classification TARIFF NO.: 2106.90.5200 Mr. Jorge H. Pacheco Patagonia Foods Corp. 7 Cedarburg Court – Apt “F” Baltimore, MD 21234 RE: The tariff classification of fortified lemon juice concentrates from Argentina. Mr. Pacheco: In your letter dated August 18, 2006, you requested a tariff classification ruling. Descriptions of two products were submitted with your letter. Product CLJ-VIT-C is concentrated lemon juice (40/55 Brix) fortified with vitamin C (ascorbic acid), the amount of fortification adjusted to customer specifications. Product CLJ-VIT-C/E/CA is concentrated lemon juice (50/55 Brix) fortified with vitamin C (ascorbic acid), vitamin E (alpha-tocopheryl acetate), and calcium (calcium citrate). The juice concentrates are put up in drums containing 5, 10, 25, and 250 kilograms. The applicable subheading for the fortified lemon juice concentrates will be 2106.90.5200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included …other…fruit or vegetable juices, fortified with vitamins or minerals…other…juice of any single fruit or vegetable. The rate of duty will be 7.9 cents per liter. 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 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 telephone number (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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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