Frozen Fruit Mixes Should Be Classified as 'Other' Food Preparations, Nature's Touch Says

The Court of International Trade should rule that all 14 frozen fruit mixtures imported into the U.S. from Canada by Nature's Touch are properly classified under duty-free subheading 2106.90.98 as “Food preparations not elsewhere specified or included,” Nature's Touch said in a June 27 brief in support of its April 18 motion for summary judgment (see 2204190052) (Nature's Touch Frozen Foods (West). v. U.S., CIT #20-00131).

The case concerns mixtures of frozen fruit imported by Nature's Touch between June and November 2018. CBP initially classified and liquidated the items under various subheadings of 0811, which covers "Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter," and collected duties at rates of 3.4% (bananas), 10.9% (mangoes) and 14.5% (other fruits). Nature's Touch filed a protest in 2019 seeking reclassification under subheading 2106.90.98. When CBP denied the protest in July 2020, Nature's Touch filed suit at CIT.

In its May 23 cross-motion for summary judgment (see 2205240031), the government said that Nature's Touch's argument "contradicts the broad, plain language of [heading 0811]" and that "none of the products constitute preparations." The government brief went on to say that headings, such as 0811, which provide for products by name, “include all forms of the named article, even improved forms."

Nature's Touch disagreed, saying that "the rule only applies to improved or advanced versions of the article" and does not include "something mixed or joined with the named article." Nature's Touch said "there is no GRI 1 heading or subheading" that describes the frozen mixtures and that the government "identified no such provision in the tariff." Nature's Touch argued that the government's preferred classification, heading 0811, "contains no provision for 'mixtures' of frozen fruits" meaning that the "basket" subheading of 2106.90.98 is the best fit.