H315436

U.S. Department of Homeland Security Washington, DC 20229 U.S. Customs and Border Protection HQ H315436 June 11, 2021 OT:RR:CTF:FTM H315436 MD CATEGORY: Classification; Origin TARIFF NO.: 2104.20.10; 2008.97.10 Ms. Misty Gibbins Pacific Customs Brokers, Inc. 1400 A Street Blaine, Washington 98230 RE: Tariff Classification of Organic Baby Foods; USMCA Dear Ms. Gibbins, This is in response to your request for a binding ruling, dated November 6, 2020, on behalf of your client, Baby Gourmet, concerning the tariff classification and eligibility of five varieties of organic baby foods for preferential tariff treatment under the United States-Mexico- Canada Agreement (“USMCA”). Your request, submitted as an electronic ruling request, was forwarded to this office from the National Commodity Specialist Division for review. Our ruling is set forth below. FACTS: The subject merchandise is described as five varieties of organic baby foods, manufactured in Canada. Specifically, the five varieties – “Coconut Kiwi Mangosteen,” “Banana Fig Oatmeal,” “Roasted Squash & Fruit Medley,” “Juicy Pear and Garden Greens,” and “Gingery Pear” – consist of a mix of fruit and/or vegetable purees, are packaged in 90-gram pouches, and are marketed towards infants of six months and older. According to attached supplements, the ingredient breakdown of each of the five varieties is as follows. Coconut Kiwi Mangosteen contains approximately 57% organic apple puree, 27.58% organic banana puree, 6.83% organic kiwi puree, 2.96% organic coconut milk, 2.31% organic spinach puree, 2.29% organic mangosteen puree, 0.88% organic pre-cooked non-diastatic quinoa flour, and 0.15% lemon juice. The organic kiwi puree is a product of the United States, while the organic pre-cooked non-diastatic quinoa flour is a product of Canada. The ingredients of the Coconut Kiwi Mangosteen are as follows: Ingredient Origin HTSUS Classification  Organic Apple Puree Argentina 2007.99.481  Organic Banana Puree Ecuador 2007.99.65  Organic Kiwi Puree United States 2007.99.65  Organic Coconut Milk Sri Lanka 2106.90.99  Organic Spinach Puree Ecuador 2007.90.85  Organic Mangosteen Puree Brazil 2007.99.65  Organic Pre-Cooked Non- Diastatic Quinoa Flour Canada 1102.90.60  Lemon Juice Argentina 2009.39.60   Banana Fig Oatmeal contains approximately 43% organic banana puree, 30.39% water, 18.14% organic apple puree, 2.45% organic fig slurry, 2.45% organic quick oats, 2.45% organic pre-cooked garbanzo bean flour, 1.1% lemon juice, and 0.02% organic vanilla. The organic fig slurry and organic vanilla are products of the United States, while the water, organic quick oats, and organic pre-cooked garbanzo bean flour are products of Canada. The ingredients of the Banana Fig Oatmeal are as follows: Ingredient Origin HTSUS Classification  Organic Banana Puree Ecuador 2007.99.65  Water Canada 2201.10.00  Organic Apple Puree Argentina 2007.99.48  Organic Fig Slurry United States 2007.99.65  Organic Quick Oats Canada 1904.20.00  Organic Pre-Cooked Garbanzo Bean Flour Canada 1106.10.00  Lemon Juice Argentina 2009.39.60  Organic Vanilla United States 1302.19.91   Roasted Squash & Fruit Medley contains approximately 60.46% organic apple puree, 19.97% organic pear puree, 10.38% organic butternut squash puree, 8.81% organic banana puree, 0.35% lemon juice, and 0.04% organic vanilla. The organic butternut squash puree and the organic vanilla are products of the United States. The ingredients of the Roasted Squash & Fruit Medley are as follows: Ingredient Origin HTSUS Classification  Organic Apple Puree Argentina 2007.99.48  Organic Pear Puree Argentina 2007.10.00   1 You state that the organic apple puree from Argentina is classified in subheading 2007.10.00, HTSUS. The correct classification of this ingredient is in subheading 2007.99.48, HTSUS. You also state that the organic banana puree from Ecuador is classified in subheading 2008.99.13, HTSUS. The correct classification of this ingredient is in subheading 2007.99.65, HTSUS. Organic Butternut Squash Puree United States 2004.90.85  Organic Banana Puree Ecuador 2007.99.65  Lemon Juice Argentina 2009.39.60  Organic Vanilla United States 1302.19.91   Juicy Pear and Garden Greens contains approximately 94.45% organic pear puree, 3.11% organic broccoli puree, and 2.08% organic spinach puree. The ingredients of the Juicy Pear and Garden Greens are as follows: Ingredients Origin HTSUS Classification  Organic Pear Puree Argentina 2007.99.48  Organic Broccoli Puree Ecuador 2006.00.90  Organic Spinach Puree Ecuador 2004.90.85   Gingery Pear consists of approximately 47% organic pear puree, 46.37% organic banana puree, 1.70% organic spinach puree, 1.27% organic mangosteen puree, 0.85% organic pre- cooked millet flour, 0.6% lemon juice, and 0.51% organic ginger puree. The organic pre-cooked millet flour is a product of Canada. The ingredients of the Gingery Pear are as follows: Ingredients Origin HTSUS Classification  Organic Pear Puree Argentina 2007.99.48  Organic Banana Puree Ecuador 2007.99.65  Organic Spinach Puree Ecuador 2007.90.85  Organic Mangosteen Puree Brazil 2007.99.65  Organic Pre-Cooked Millet Flour Canada 1102.90.60  Lemon Juice Argentina 2009.39.60  Organic Ginger Puree China 0910.12.00   You state that all ingredients for each of the five aforementioned products will be shipped to Canada, where they will be processed into organic baby foods. This Canadian processing includes blending, homogenizing, and pasteurizing the ingredients into the ultimate products. The organic baby foods are then hot-filled into 90-gram net weight, laminated pouches, which are sealed with plastic twist-off lids. These pouches are cooled and subsequently packaged for individual retail sale. ISSUES: What is/are the tariff classification(s) of the organic baby foods? Are the organic baby foods eligible for preferential tariff treatment under the USMCA? LAW AND ANALYSIS: Tariff Classification Classification under the HTSUS is made 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 require, the remaining GRIs 2 through 6 may then be applied in order. The 2021 HTSUS provisions under consideration are as follows: 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: Other, including mixtures other than those of subheading 2008.19: * * * 2008.97: Mixtures: * * * 2008.97.10: In airtight containers and not containing apricots, citrus fruits, peaches or pears: * * * 2008.97.1040: Other * * * 2104: Soups and broths and preparations therefor; homogenized composite food preparations: * * * 2104.20: Homogenized composite food preparations: * * * 2104.20.1000: Put up for retail sale as food suitable for infants or for dietetic purposes * * * In addition, the Explanatory Notes (“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. 89-90, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). The ENs to heading 2008, in relevant part, are as follows: This heading covers fruit, nuts and other edible parts of plants, whether whole, in pieces or crushed, including mixtures thereof, prepared or preserved otherwise than by any of the processes specified in o

Tariff ClassificationClassification under the HTSUS is made 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 require, the remaining GRIs 2 through 6 may then be applied in order.The 2021 HTSUS provisions under consideration are as follows: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:Other, including mixtures other than those of subheading 2008.19:* * *2008.97: Mixtures:* * *2008.97.10: In airtight containers and not containing apricots, citrus fruits,peaches or pears:* * *2008.97.1040: Other* * *2104: Soups and broths and preparations therefor; homogenized composite food preparations:* * * 2104.20: Homogenized composite food preparations:* * *2104.20.1000: Put up for retail sale as food suitable for infants or for dietetic purposes* * *In addition, the Explanatory Notes (“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. 89-90, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).The ENs to heading 2008, in relevant part, are as follows:This heading covers fruit, nuts and other edible parts of plants, whether whole, in pieces or crushed, including mixtures thereof, prepared or preserved otherwise than by any of the processes specified in other Chapters or in the preceding headings of this Chapter.…The products of this heading may