H329278

H329278 July 7, 2025 OT:RR:CTF:FTM H329278 TSM CATEGORY: Classification TARIFF NO.: 2008.97.90 Ms. Christi Roos M-PACT Solutions P.O. Box 30209 4294 Swinnea Road Memphis, TN 38118 RE: Tariff Classification of Banana and Blueberry Smoothie Paws and Strawberry and Banana Smoothie Yoyo Dear Ms. Roos: This letter is in response to your request, on behalf of Lotus Bakeries North America, Inc., (“Requestor” or “LBNA”) dated December 7, 2022, for a binding ruling regarding the tariff classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of certain bite- sized “fruit roll-up” snack foods. FACTS: The products at issue are identified as: (1) Banana and Blueberry Smoothie Paws, containing 52% apples, 31% pears, 9% gluten free oat extract, 5% bananas, 2% blueberries, vegetable oil (sunflower), and black carrot extract; and (2) Strawberry and Banana Smoothie YoYo, containing 48% apples, 34% pears, 9% gluten free oat extract, 4% strawberry, 4% bananas, vegetable oil (sunflower), black carrot extract. The black carrot extract is said to be used as a natural way to color the products. Each package contains five pouches that include two roll-ups each. The manufacturing process includes several steps. The fruit is first placed into a stainless- steel blender where it is blended and pureed. The fruit is then moved to a stainless-steel depositor where it is transferred to a baking sheet and allowed to dry. The sheets of fruit are then slightly baked in a convection oven at a temperature of 108 degrees Fahrenheit. After baking is complete, the fruit sheets are cut into lengths by a stainless-steel cutting machine. The fruit strips are then rolled and cut into bite sized “Fruit Rolls” shapes and packed into plastic bags and cardboard boxes ready for shipment. ISSUE: What is the tariff classification of the Banana and Blueberry Smoothie Paws and Strawberry and Banana Smoothie Yoyo? LAW AND ANALYSIS: Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. In addition, in interpreting the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The HTSUS provisions under consideration are as follows: 0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter * * * 2007 Jams, fruit jellies, marmalades, fruit or nut pureé and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter * * * 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included * * * Note 3 to Chapter 8 provides as follows: 2 Dried fruit or dried nuts of this chapter may be partially rehydrated, or treated for the following purposes: (a) For additional preservation or stabilization (for example, by moderate heat treatment, sulfuring, the addition of sorbic acid or potassium sorbate), (b) To improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruits or dried nuts. * * * Note 5 to Chapter 20 provides as follows: For the purposes of heading 2007, the expression “obtained by cooking” means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means. * * * The General EN to Chapter 8 provides, in pertinent part, the following: This Chapter covers fruit, nuts and peel of citrus fruit or melons (including watermelons), generally intended for human consumption (whether as presented or after processing). They may be fresh (including chilled), frozen (whether or not previously cooked by steaming or boiling in water or containing added sweetening matter) or dried (including dehydrated, evaporated or freeze-dried); provided they are unsuitable for immediate consumption in that state, they may be provisionally preserved (e.g., by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions). * * * Fruit and nuts of this Chapter may be whole, sliced, chopped, shredded, stoned, pulped, grated, peeled or shelled. * * * EN 5 to Chapter 20 provides as follows: For the purposes of heading 20.07, the expression “obtained by cooking” means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means. * * * 3 EN 08.13 provides in relevant part as follows: Dried fruit. This heading includes dried fruits which when fresh are classified in headings 08.07 to 08.10. They are prepared either by direct drying in the sun or by industrial processes (e.g., tunnel-drying). The fruits most commonly processed in this way are apricots, prunes, apples, peaches and pears. Dried apples and pears are used for the manufacture of cider or perry as well as for culinary purposes. With the exception of prunes, the fruits are usually halved or sliced, and stoned, cored or seeded. They may also be presented (particularly in the case of apricots and prunes) in the form of slices or blocks of pulp, dried or evaporated. The heading covers tamarind pods. It also includes tamarind pulp, without sugar or other substances added and not otherwise processed, with or without seeds, strings or pieces of the endocarp. * * * The General EN to Chapter 20 provides as follows: This Chapter includes: (1) Vegetables, fruit, nuts and other edible parts of plants prepared or preserved by vinegar or acetic acid. (2) Vegetables, fruit, nuts, fruit-peel and other parts of plants preserved by sugar. (3) Jams, fruit jellies, marmalades, fruit or nut purées, fruit or nut pastes, obtained by cooking. (4) Homogenised prepared or preserved vegetables and fruit. (5) Fruit or vegetable juices, neither fermented nor containing added alcohol, or of an alcoholic strength by volume not exceeding 0.5 % vol. (6) Vegetables, fruit, nuts and other edible parts of plants prepared or preserved by other processes not provided for in Chapter 7, 8 or 11 or elsewhere in the Nomenclature. (7) Products of heading 07.14, 11.05 or 11.06 (other than flour, meal and powder of the products of Chapter 8), which have been prepared or preserved by processes other than those specified in Chapter 7 or 11. 4 (8) Fruit preserved by osmotic dehydration. These products may be whole, in pieces or crushed. The Chapter does not cover: (a) Food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16). (b) Products such as fruit tarts, prepared with pastry (heading 19.05). (c) Soups and broths and preparations therefor and homogenised composite food preparations of heading 21.04. (d) Fruit or vegetable juices of an alcoholic strength by volume exceeding 0.5 % vol (Chapter 22). * * * EN 20.07 provides as follows: Jams are made by cooking whole fruit or fruit pulp or certain vegetables (e.g., marrows, aubergin

Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. In addition, in interpreting the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The HTSUS provisions under consideration are as follows: 0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter * * * 2007 Jams, fruit jellies, marmalades, fruit or nut pureé and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter * * * 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included * * * Note 3 to Chapter 8 provides as follows: 2 

Dried fruit or dried nuts of this chapter may be partially rehydrated, or treated for the following purposes: (a) For additional preservation or stabilization (for example, by moderate heat treatment, sulfuring, the addition of sorbic acid or potassium sorbate), (b) To improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of g