United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0084864 - HQ 0084950 > HQ 0084943

Previous Ruling Next Ruling


HQ 084943


September 27, 1989

CLA-2 CO:R:C:G 084943 JGH

CATEGORY: CLASSIFICATION

TARIFF NO.: 0811.90.60

Mr. Peter Adams
Deputy Chief of Mission
New Zealand Embassy
37 Observatory Circle, N.W.
Washington, D.C. 20008

RE: Frozen kiwifruit puree.

Dear Mr. Adams:

Your letter of May 24, 1989, to the Office of the United States Trade Representative concerning the tariff classification of frozen kiwifruit puree under the Harmonized Tariff Schedule of the United States (HTSUS) has been referred to this office for reply.

FACTS:

The product, frozen kiwifruit puree, you claim was classified under the Tariff Schedules of the United States (TSUS) under the provision for prepared or preserved fruits in item 149.60, TSUS, dutiable at 7 percent ad valorem. You state that under the HTSUS, Customs is classifying the product under the provision for other fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter in subheading 0811.90.60, HTSUS. The rate of duty is 17 percent ad valorem.

It is your position that the change in classification, with its higher duty rate, is a violation of GATT, and that kiwifruit puree is more properly classifiable under the provision for other 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, in subheading 2008.99.90, HTSUS.

ISSUE:

Classification of frozen kiwifruit puree under the HTSUS.

LAW AND ANALYSIS:

Under the TSUS, Headnote 1(e), Part 9 B, of Schedule 1, the term "prepared or preserved" does not include fruit pulps. Such products were classified as fruit pulps in Part 9C of Schedule 1. Therefore, kiwifruit puree was classifiable in item 152.88, TSUS, dutiable at 15 percent ad valorem. We are unaware of any practice to classify the puree as a prepared or preserved fruit.

Classification under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first in accordance with the terms of the headings and any relative Section or Chapter notes. While heading 2008 covers some prepared fruit, the Explanatory Notes to the heading, which constitute the official interpretation of HTSUS at the international level, point out that this heading does not cover fruit cooked by steaming and boiling in water and then frozen. Fruit prepared in such a manner, it adds, is classifiable in heading 08.11. The Explanatory Notes for Chapter 8, HTSUS, state that the fruit covered by the Chapter may be whole, sliced, chopped, shredded, stoned, pulped, grated, peeled or shelled. Furthermore, homogenization, in itself, does not remove the product from classification in Chapter 8, HTSUS.

HOLDING:

Frozen kiwifruit puree is correctly classifiable in subheading 0811.90.60, HTSUS. The rate of duty is 17 percent ad valorem.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: