United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY 815179 - NY 815466 > NY 815439

Previous Ruling Next Ruling
NY 815439

---

October 26, 1995

CLA-2-20:R:N2:228 815439

CATEGORY: CLASSIFICATION

TARIFF NO.: 2005.90.1000; 2005.90.9700; 2008.92.1040; 2008.92.9094; 2008.99.9090; 2106.90.9999

Mr. Henry H. Liu
Evergreen Produce Inc.
6333 212th Street S.W. Suite B
Lynnwood, WA 98036

RE: The tariff classification of fruit and vegetable chips from Taiwan and China

Dear Mr. Liu:

In your letter dated September 18, 1995 you requested a tariff classification ruling.

The products are described "chips", prepared by slicing fruits or vegetable products, deep frying the slices in low temperature vegetable oil, and then vacuum processing the articles to reduce the oil content to between 8 and 12 percent.

The applicable subheading for the carrot chips, when imported in airtight containers, will be 2005.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen...other vegetables...carrots in airtight containers. The rate of duty will be 9.4 percent ad valorem.

The applicable subheading for the carrot chips in non-airtight containers, and for the pumpkin chips, will be 2005.90.9700, HTS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen...other vegetables...other. The rate of duty will be 16.4 percent ad valorem.

The applicable subheading for the mixed fruit chips (apple, banana, kiwi fruit, pineapple, and jack fruit), when imported in airtight containers, will be 2008.92.1040, HTS, which provides for fruit, otherwise prepared or preserved...other...mixtures... in airtight containers and not containing apricots, citrus fruits, peaches or pears...other. The rate of duty will be 6.8 percent ad valorem. When packed in non-airtight containers, the applicable subheading will be 2008.92.9094, HTS, and the rate of duty will be 17.1 percent ad valorem.

The applicable subheading for the sweet potato chips and the taro root chips will be 2008.99.9090, HTS, which provides for other edible parts of plants, otherwise prepared or preserved...other...other...other. The rate of duty will be 6.8 percent ad valorem.

The applicable subheading for the mixed vegetable chips (carrot, celery, green bean, pumpkin, sweet potatoes, and taro root) will be 2106.90.9999, HTS, which provides for food preparations not elsewhere specified or included...other... other...other. The rate of duty will be 9.4 percent ad valorem.

This ruling is being issued under the provisions of Section 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 212-466-5760.

Sincerely,

Roger J. Silvestri
Director

Previous Ruling Next Ruling

See also:

• Tariff No.: 2005.90.10 - Carrots in airtight containers, prepared or preserved otherwise than by vinegar, acetic acid or sugar, not frozen
• Tariff No.: 2005.90.97 - Vegetables nesoi,& mixtures of vegetables,prepared or preserved otherwise than by vinegar or acetic acid, not frozen, not preserved by sugar
• Tariff No.: 2008.92.10 - Mixtures of fruit or edible parts of plants, in airtight cont. excl. apricots, citrus, peaches or pears (incl. canned tropical fruit salad)
• Tariff No.: 2008.92.90 - Mixtures of fruit or other edible parts of plants, otherwise prepared or preserved, nesi (excluding tropical fruit salad)
• Tariff No.: 2008.99.90 - Fruit nesi, and other edible parts of plants nesi, other than pulp and excluding mixtures, otherwise prepared or preserved, nesi
• Tariff No.: 2106.90.99 - Food preparations not elsewhere specified or included, not canned or frozen