N342725

N342725 October 18, 2024 CLA-2-20:OT:RR:NC:N5:228 CATEGORY: Classification TARIFF NO.: 2008.99.1300 PAULO FEOLI CARRANZA Chiquita Tropical ingredients SA Intersección Ruta 32, Calle 6 70202 70202 Costa Rica RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of banana purees from Costa Rica. Dear Mr. Feoli Carranza: In your letters dated August 19, 2024, and September 19, 2024, you requested a ruling on the tariff classification and status under the DR-CAFTA of five varieties of banana purees on behalf of your client, Citrus Products Inc. An ingredients breakdown, a description of the manufacturing process, manufacturing flow charts, product specification sheets and pictures of the products accompanied your inquiry. The subject merchandise is described as five varieties of banana puree made from fresh Cavendish bananas which are ripened to full flavor, peeled, mashed, thermally processed, aseptically cooled and packaged to assure commercial sterility. The color, texture, and flavor are said to be uniform and there is no sugar added to the “purees.” The first product, “Chiquita Deseeded Banana Puree,” and second product, “Chiquita Banana Puree with seeds,” is said to contain bananas and ascorbic acid. The third product, “Chiquita Deseeded Acidified Banana Puree,” and fourth product, “Chiquita Acidified Banana Puree with seeds,” is said to contain bananas, citric acid and ascorbic acid. The fifth product, “Chiquita Deseeded Acidified Banana Puree,” is said to contain bananas and lemon juice concentrate. The bananas are said to be sourced from Costa Rica and Panama, the ascorbic acid and citric acid are said to be sourced from China, and the lemon juice is said to be sourced from Brazil. The “purees” are said to be prepared in Costa Rica by the following manufacturing processes: First, the ripened bananas are washed with chlorinated water and then they are pushed into the peeling area. The fruit is then mashed, screened and transported by pipeline to the enzymatic inactivation stage in which the product is subjected to heating by heat exchangers. Following this phase, the “purees” continue via pipeline to the deseeding step, where per the screen used, the “puree” is fully deseeded as required. Ascorbic acid is added as an antioxidant when the formula requires. Following these steps, the “puree” is driven by a transfer pump and is subjected to vacuum, enabling the air extraction. After that, the “puree” passes immediately to a holding tank which allows enough product to accumulate to maintain a constant flow rate. Next, the “puree” passes through a homogenizer, thermal processing, a final filter and the metal detector. Thermal processing is said to occur at temperatures between 241 and 271 degrees Fahrenheit for approximately 3 and a half seconds. The products are aseptically filled into a sterile bag, which is placed inside of a cardboard box or a metallic drum and stored and transported in containers at room temperature. The brix value for each product is said to be between 20 and 25. The applicable tariff provision for the products, “Chiquita Deseeded Banana Puree,” “Chiquita Banana Puree with seeds,” “Chiquita Deseeded Acidified Banana Puree,” “Chiquita Acidified Banana Puree with seeds,” and “Chiquita Deseeded Acidified Banana Puree,” will be 2008.99.1300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruits, nuts and other edible parts of plants, otherwise prepared or preserved…other…other…bananas…pulp. The general rate of duty will be 3.4 percent ad valorem. General Note 29, HTSUS, sets forth the criteria for determining whether a good is originating under the DR-CAFTA. General Note 29(b), HTSUS, (19 U.S.C. § 1202) states: For the purposes of this note, subject to the provisions of subdivisions (c), (d), (m) and (n) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good under the terms of this note if- (i) the good is a good wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement; (ii) the good was produced entirely in the territory of one or more of the parties to the Agreement, and- (A) each of the non-originating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (n) of this note; or (B) the good otherwise satisfies any applicable regional value content or other requirements specified in subdivision (n) of this note;and the good satisfies all other applicable requirements of this note; or (iii) the good was produced entirely in the territory of one or more of the parties to the Agreement exclusively from originating materials. Here, the products contain bananas sourced from Panama (or Costa Rica), ascorbic acid and citric acid from China, and lemon juice from Brazil, and as such are non-originating ingredients. Since the products contain non-originating ingredients, they are not considered a good wholly obtained or produced entirely in a DR-CAFTA country under GN 29(b)(i). Thus, we must determine whether the products qualify under GN 29(b)(ii). As previously noted, the products are classified under subheading 2008.99.1300, HTSUS. The applicable rule of origin for goods classified under subheading 2008.99.1300, HTSUS, is in GN 29(n)/20.22, HTSUS, which provides: “A change to subheading 2008.99 from any other chapter, except that a good that has been prepared by packing (including canning) in water, brine or natural juices (including processing incidental to packing) shall be treated as originating only if the fresh good was wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement.” As mentioned above, the products, depending on the variety, contain the following non-originating ingredients that need to undergo the tariff shift: ascorbic acid and citric acid (China), lemon juice (Brazil), and bananas, only when sourced from Panama. In the case of the first four products, “Chiquita Deseeded Banana Puree,” “Chiquita Banana Puree with seeds,” “Chiquita Deseeded Acidified Banana Puree,” and “Chiquita Acidified Banana Puree with seeds,” since the non-originating ingredients in the products are all classified in a Chapter other than Chapter 20, HTSUS, the tariff shift rule is met. Additionally, we note that the second part of the tariff shift rule does not apply to these products as they would not be ‘prepared by packing in water, brine or natural juices.” Therefore, the first four products, “Chiquita Deseeded Banana Puree,” “Chiquita Banana Puree with seeds,” “Chiquita Deseeded Acidified Banana Puree,” and “Chiquita Acidified Banana Puree with seeds,” are eligible for preferential tariff treatment under the DR-CAFTA because they will meet the requirements of HTSUS, General Note 29(b)(ii) and GN 29(n)/20.22. The goods will therefore be entitled to a free rate of duty under the DR-CAFTA upon compliance with all applicable laws, regulations, and agreements. The fifth product, “Chiquita Deseeded Acidified Banana Puree,” is said to contain bananas and lemon juice concentrate. Lemon juice concentrate is classified in heading 2009, HTSUS. Accordingly, the product would not satisfy the requirement of GN 29(n)/20.22, HTSUS. GN 29(e)(i), HTSUS, provides, in pertinent part, that a good that does not undergo a change in tariff classification pursuant to subdivision (n) of this note is an originating good if— the value of all non-originating materials that— are used in the production of the good, and do not undergo the applicable change in tariff classification set out in subdivision (n) of this note, does not exceed 10 percent of the adjusted value of the good. (B) the value of such non-originating materials is included in the value of non-originating materials for any applicable regional value requirement for the good. Based 

tank which allows enough product to accumulate to maintain a constant flow rate. Next, the “puree” passes through a homogenizer, thermal processing, a final filter and the metal detector. Thermal processing is said to occur at temperatures between 241 and 271 degrees Fahrenheit for approximately 3 and a half seconds. The products are aseptically filled into a sterile bag, which is placed inside of a cardboard box or a metallic drum and stored and transported in containers at room temperature. The brix value for each product is said to be between 20 and 25.The applicable tariff provision for the products, “Chiquita Deseeded Banana Puree,” “Chiquita Banana Puree with seeds,” “Chiquita Deseeded Acidified Banana Puree,” “Chiquita Acidified Banana Puree with seeds,” and “Chiquita Deseeded Acidified Banana Puree,” will be 2008.99.1300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruits, nuts and other edible parts of plants, otherwise prepared or preserved…other…other…bananas…pulp. The general rate of duty will be 3.4 percent ad valorem.General Note 29, HTSUS, sets forth the criteria for determining whether a good is originating under the DR-CAFTA. General Note 29(b), HTSUS, (19 U.S.C. § 1202) states:For the purposes of this note, subject to the provisions of subdivisions (c), (d), (m) and (n) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good under the terms of this note if-(i) the good is a good wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement;(ii) the good was produced entirely in the territory of one or more of the parties to the Agreement, and-(A) each of the non-originating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (n) of this note; or(B) the good otherwise satisfies any applicable regional value content or other requirements speci