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NY 850994


MAY 2, 1990

CLA-2-20:S:N:N1:228 850994

CATEGORY: CLASSIFICATION

TARIFF NOS.: 2008.92.1000; 2008.92.9000; 2106.90.5050

Mr. Othmar Wutscher
Juice Group International, Limited
190 Newport Center Drive
Newport Beach, CA 92660-6906

RE: The tariff classification of yogurt fruit bases from Austria.

Dear Mr. Wutscher:

In your letters dated March 6, 1990 and March 30, 1990, you requested a tariff classification ruling.

Samples of seven, and specifications for five products accompanied your letters. The merchandise is prepared by cooking fruits or vegetable extracts with sugar or concentrated fruit juice, and other ingredients, until, with one exception, a fairly homogenous, gelatinous mass is created. The vanilla product has a free-flowing syrup-like consistency. After cooking, the preparations are pasteurized, packed in 5-gallon aceptic plastic pails, and chilled. All will be used as fruit fillings in yogurt. " Wildberry Yoghurt-base", code G/16001, is composed of sugar, fruit (strawberry, raspberry, blueberry, blackberry, and cranberry), pectin, flavor, and citric acid. "Wildberry Yoghurt- base", code E/1003, contains "fruit sweetness" (i.e, concentrated fruit juice), fruit, pectin, flavor, and citric acid. "Cranberry/Orange Yoghurt-base", code G/19001, consists of sugar, fruit, pectin, beetroot concentrate, citric acid, and flavor. "Vanilla Yoghurt-base", code G/23062, is made from sugar, water, vanilla pod extract, pectin, and flavor.

The applicable subheading for the two varieties of Wildberry Yoghurt-base will be 2008.92.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit...otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included... other... mixtures... in airtight containers and not containing apricots, citrus fruits, peaches or pears. The duty rate will be 7 percent ad valorem.
The applicable subheading for the Cranberry/Orange Yoghurt- base, code G/19001, will be 2008.92.9000, HTS, which provides for fruit...otherwise prepared or preserved...other... mixtures...other. The rate of duty will be 17.5 percent ad valorem.

Vanilla Yoghurt-base, code G/23062, will be classified in subheading 2106.90.5050, HTS, the provision for food preparations not elsewhere specified or included...other... subject to quotas established pursuant to Section 22 of the Agricultural Adjustment Act, as amended... provided for in subheading 9904.60.60. The rate of duty will be 10 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on Vanilla Yoghurt-base with fruit sweetness (code E/23100), Raspberry Fruit Preparation (code G/10231), Strawberry Fruit Preparation (code E/5912), and Preiselberry/Orange Fruit Preparation. Your request for a classification ruling should include samples of the vanilla preparation, and specification sheets for raspberry, strawberry, and preiselberry/orange, showing the ingredi- ents content, by weight. In addition, please verify the product code for the preiselberry/orange product.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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