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NY L83286

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March 23, 2005

CLA-2-17:RR:NC:N2:228 L83286

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.3550; 1905.31.0049; 1905.90.1049; 2008.20.0090; 2008.99.2000; 2008.99.2300; 2008.99.3000; 2008.99.4000; 2008.99.4500; 2008.99.8000

Mr. Pablo Diaz
DCastell Corporation
Chalets de Bairoa
66 Piterre
Caguas, PR 00727-1264

RE: The tariff classification of food products from Colombia

Dear Mr. Diaz:

In your letters dated February 10, 2005 and March 7, 2005 you requested a tariff classification ruling.

Samples of three products, the packaging materials for several other products, and descriptions of the manufacturing operations were submitted with your letters. The samples were examined and disposed of. Guava Paste consists of individually-wrapped cubes of guava paste, measuring approximately 2 inches long, one inch wide, and ½-inch thick. The fruit paste is made from guava fruit that has been cleaned, seeded, cooked and mixed with sugar and corn syrup. Eighteen pieces are packed for retail sale in a box weighing 511 grams, net weight. “Frugalleta” are cookies in the form of a baked, flattened, soft biscuit tube filled with fruit paste. Each biscuit is individually wrapped, and twelve biscuits are packed for retail sale in a cardboard box containing 180 grams, net weight. Galleticas de Coco (coconut chip cookies) are baked cookies, approximately ¾-inch in diameter, packed for retail sale in a metallized plastic film bag containing 30 grams, net weight. White Arepa Double Cream Cheese is a baked bread, similar to a tortilla, made from ground corn mixed with cheese and salt. The arepas are frozen and packed for retail sale in a package containing 4 units, weighing 300 grams, net weight. Nine different fruit pulps are described in your letter – pineapple, blackberry, soursop, guava, mango, papaya, passion fruit, lulo, and borojo. All are prepared in the same manner. The fruit is cleaned, peeled, seeded, sliced, homogenized, pasteurized, packed in plastic bags containing 397 grams, and frozen.

The applicable subheading for the guava paste will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery...not containing cocoaother...confections or sweetmeats ready for consumptionother...otherput up for retail saleother. The duty rate will be 5.6 percent ad valorem.

The applicable subheading for the frugalleta cookies and coconut chip cookies will be 1905.31.0049, HTS, which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoasweet biscuits, waffles and waferssweet biscuitsotherother. The duty rate will be free.

The applicable subheading for the arepas will be 1905.90.1049, HTS, which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoaotherbread, pastry, cakes, biscuits and similar baked productsfrozenother. The duty rate will be free.

The applicable subheading for the pineapple pulp will be 2008.20.0090, HTS, which provides for fruitotherwise prepared or preservednot elsewhere specified or includedpineapplesother. The duty rate will be 0.35 cents per kilogram.

The applicable subheading for the blackberry pulp will be 2008.99.2000, HTS, which provides for fruitotherwise prepared or preservednot elsewhere specified or includedberriesother. The duty rate will be 4.5 percent ad valorem.

The applicable subheading for the soursop pulp will be 2008.99.2300, HTS, which provides for fruitotherwise prepared or preservednot elsewhere specified or includedothercashew apples, mameyes colorados, sapodillas, soursops and sweetsops. The duty rate will be 1.3 percent ad valorem.

The applicable subheading for the guava pulp will be 2008.99.3000, HTS, which provides for fruitotherwise prepared or preservednot elsewhere specified or includedguavas. The duty rate will be free.

The applicable subheading for the mango pulp will be 2008.99.4000, HTS, which provides for fruitotherwise prepared or preservednot elsewhere specified or includedmangoes. The duty rate will be 1.5 cents per kilogram.

The applicable subheading for the papaya pulp will be 2008..99.4500, HTS, which provides for fruitotherwise prepared or preservednot elsewhere specified or includedpapayaspulp. The duty rate will be 14 percent ad valorem.

The applicable subheading for the passion fruit, borojo, and lulo pulp will be 2008.99.8000, HTS, which provides for fruitotherwise prepared or preservednot elsewhere specified or includedotherotherpulp. The duty rate will be 9.6 percent ad valorem.

Articles classifiable under subheadings 1704.90.3550, 2008.99.2000, 2008.99.2300, 2008.99.4000, 2008.99.4500, and 2008.99.8000, HTS, which are products of Colombia may be entitled to duty free treatment under the Generalized System of Preferences (GSP) and/or the Andean Trade Preference Act (APTA) upon compliance with all applicable regulations.

Articles classifiable under subheading 2008.20.0090, HTS, which are products of Colombia may be entitled to duty free treatment under the APTA, upon compliance with all applicable regulations.

The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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 Stanley Hopard at 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 1704.90.35 - Sugar confections or sweetmeats ready for consumption, not containing cocoa, other than candied nuts or cough drops
• Tariff No.: 1905.31.00 - Sweet biscuits
• Tariff No.: 1905.90.10 - Bread, pastry, cake, biscuit and similar baked products nesi, and puddings whether or not containing chocolate, fruit, nuts or confectionery
• Tariff No.: 2008.20.00 - Pineapples, otherwise prepared or preserved, nesi
• Tariff No.: 2008.99.20 - Berries, other than blueberries and strawberries, otherwise prepared or preserved, nesi
• Tariff No.: 2008.99.23 - Cashew apples, mameyes colorados, sapodillas, soursops and sweetsops, otherwise prepared or preserved, nesi
• Tariff No.: 2008.99.30 - Guavas, otherwise prepared or preserved, nesi
• Tariff No.: 2008.99.40 - Mangoes, otherwise prepared or preserved, nesi
• Tariff No.: 2008.99.45 - Papaya pulp, otherwise prepared or preserved, nesi
• Tariff No.: 2008.99.80 - Pulp of fruit nesi, and other edible parts of plants nesi, excluding mixtures, otherwise prepared or preserved, nesi