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NY 866837



September 30,1990

CLA-2-20:S:N:N1:231 866837

CATEGORY: CLASSIFICATION

TARIFF NO.: 2007.99.6500, 2008.19.9090

Mr. Norman Elisberg
American Shipping Co.
600 Sylvin Avenue
P.O. Box 1486
Englewood Cliffs, New Jersey 07632

RE: The tariff classification of three chestnut products from France

Dear Mr. Elisberg:

In your letter dated August 6, 1991, on behalf of Y.L.K. Inc., Teaneck, New Jersey, you requested a tariff classification ruling.

The three products are described as follows:

A) Chestnut Spread (Creme de Marrons)-chestnut puree 50%, sugar 47%, glucose syrup 1%, candied chestnut puree 1%, water 0.9% and vanilla 0.01%. Its manufacturing process includes cooking chestnuts in boiling water, mash, add sugar, put through a sieve, cook again with sugar, glucose syrup, vanilla and candied chestnut puree.

B) Chestnut Puree - chestnut puree 80% and water 20%. Its manufacturing process includes cooking chestnuts in boiling water, mash, put through a sieve and then sterilize at 130 degrees centigrade for 20 minutes.

C) Whole Chestnuts in Water-peeled chestnuts 63% and water 37%. Its manufacturing process includes canning and sterilizing at 130 degrees centigrade for 20 minutes.

The applicable subheading for the Chestnut Spread will be 2007.99.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter: pastes and purees: other. The rate of duty will be 12.5 percent ad valorem.

The applicable subheading for the Chestnut Puree and the Whole Chestnuts in Water will be 2008.19.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for 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: nuts, peanuts (ground-nuts) and other seeds, whether or not mixed together: other, including mixtures: other. The rate of duty will be 28 percent ad valorem.

Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at:

Food And Drug Administration
Division of Regulatory Guidance
200 C Street, S.W.
Washington, D.C. 20204

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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