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NY 855107


Aug 29, 1990

CLA-2-08:S:N:N1:228 855107

CATEGORY: CLASSIFICATION

TARIFF NO.: 0811.10.0050; 0811.10.0070

Mr. David Schmookler
Uren USA
502 Trappers Run
Cary, NC 27513

RE: The tariff classification of frozen strawberries from Poland.

Dear Mr. Schmookler:

In your letter dated July 31, 1990, you requested a tariff classification ruling.

The products to be imported are described as frozen, including 1QF (individually quick frozen), whole strawberries. The merchandise may contain sugar (one part sugar to four parts fruit) added prior to freezing. The frozen berries will be packaged for the manufacturing trade, in units ranging from 25 to 50 pounds.

The applicable subheading for the frozen strawberries with added sugar will be 0811.10.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit... uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter... strawberries...in immediate containers each holding more than 1.2 liters...containing cane and/or beet sugar... not more than 25 percent by weight. The product without added sugar will be classified in subheading 0811.10.0070, HTS, which provides for other frozen strawberries. The duty rate will be 14 percent ad valorem.

Articles classifiable under subheading 0811.10.0050 and 0811.10.0070, HTS, which are products of Poland are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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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