HQ 0952660 - Decision on application for further review of Protest No. 1401-92-100102, filed July 14, 1992, concerning classification of mandarin orange segments in syrup; Heading 2008, HTSUSA, fruit, nuts and other edible parts of plants - United States International Trade Commision Rulings

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HQ 952660

January 15, 1993

CLA-2 CO:R:C:F 952660 LPF

CATEGORY: CLASSIFICATION

TARIFF NO.: 2008.30.54

District Director
U.S. Customs Service
101 East Main St.
Norfolk, VA 23510

RE: Decision on application for further review of Protest No. 1401-92-100102, filed July 14, 1992, concerning classification of mandarin orange segments in syrup; Heading 2008, HTSUSA, fruit, nuts and other edible parts of plants

Dear Sir:

This is a decision on a protest filed July 14, 1992, against your decision in the classification of certain merchandise liquidated on May 15, 1992.

FACTS:

This protest involves canned mandarin orange segments, in syrup, imported from China. The protestant entered the product under subheading 2008.30.52, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), providing for fruit, nuts and other edible parts of plants, otherwise prepared or preserved,... citrus fruit, mandarins, satsumas, at a duty free rate.

You classified the product under subheading 2008.30.54, HTSUSA, providing for fruit, nuts and other edible parts of plants, otherwise prepared or preserved,...citrus fruit, mandarins, other, at a general column one duty rate of 0.44 cents per kilogram.

ISSUE:

Whether the mandarin orange segments are classifiable in subheading 2008.30.52 as fruit,...mandarins, satsumas or rather in subheading 2008.30.54 as fruit,...mandarins, other.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) taken in their appropriate order provide a framework for classification of merchandise under the HTSUSA. Most imported goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. The Explanatory Notes (EN's) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's.

Both Customs and the protestant agree that the product is classifiable within heading 2008 as fruit, nuts and other edible parts of plants, otherwise prepared or preserved and within subheading 2008.30 as citrus fruit. However, at the eight digit subheading level 2008.30.52 provides for mandarins, satsumas, while 2008.30.54 provides for mandarins, other.

Although it is the protestant's position that the product is comprised of satsuma mandarins, the invoice merely identifies the product as "mandarin segments." In Customs' Request for Information, dated July 22, 1992, we requested that the protestant submit a statement from the manufacturer indicating that the merchandise was not merely comprised of mandarin oranges, but of satsumas. Because the protestant has not submitted any evidence indicating that the product is in fact comprised of satsuma mandarins, it is classifiable in subheading 2008.30.54 as mandarins, other.

HOLDING:

The mandarin orange segments are classifiable in subheading 2008.30.54 as, "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: Citrus fruit: Other: Mandarins (including tangerines and satsumas);...: Mandarins: Other." The general column one rate of duty is 0.44 cents per kilogram.

Since the rate of duty under the classification indicated above is the same as the liquidated rate, you are instructed to deny the protest in full. A copy of this decision with the Form 19 should be sent to the protestant.

Sincerely,

John Durant, Director
Commercial Rulings Division

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