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HQ 957039




July 12, 1995

CLA-2 R:C:F 957039 RC

CATEGORY: CLASSIFICATION

TARIFF NO.: 2007.99.4800

Regional Commissioner of Customs c/o Protest and Control Section
Six World Trade Center, Room 761
New York, New York 10048

RE: Application for Further Review of Protest No. 1001-94-105178, filed July 22, 1994, concerning the classification of apple puree, pear puree, peach puree, and plum puree.

Dear Sir:

This is a decision on a protest filed against your decision in the classification of goods entered August 24, 1993 and liquidated April 22, 1994.

FACTS:

You classified the all the purees in subheadings 2008.70.0040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), dutiable in 1993 at 20 percent ad valorem; subheading 2008.40.0040, HTSUSA, dutiable in 1993 at 18 percent ad valorem; subheading 2008.99.0500, HTSUSA, dutiable in 1993 at 1.14 kg; and subheading 2008.99.6000, HTSUSA, dutiable in 1993 at 17.5 percent ad valorem. This represented a change from the protestant's entered classifications under subheading 2007.99.4800, HTSUSA, eligible for duty-free treatment under the Generalized System of Preferences; and 2007.99.6500, HTSUSA, dutiable in 1993 at 12.5 percent ad valorem.

This product is described as "peach puree 32 Brix," "pear puree 32 Brix," "apple puree 32 Brix," and "plum puree 32 Brix." The products have been prepared by washing, crushing, sieving, cooking, and aseptically packing the fruit in 55-gallon drums.

ISSUE:

What is the proper tariff classification for fruit puree that is a cooked preparation?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRIs) taken in their appropriate order provide a framework for classification of merchandise under the HTSUS. 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 (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRIs.

The EN for heading 2008 (p. 152) refers to fruit "prepared or preserved otherwise than by any of the processes specified in ... the preceding headings of this chapter." The articles in question are various fruit purees. According to Webster's New World Dictionary of the American Language, Second College Edition, (The World Publishing Company 1972), the term "puree" denotes a thick, moist, smooth-textured form of cooked vegetables, fruits, etc., usually made by pressing the pulp through a sieve or by whipping it in a blender. The puree, in question, is pulp that has been pressed through a sieve. It is more than mere pulp, it is puree. The word "puree" appears specified in the heading immediately preceding 2008, HTSUS, that is, 2007, HTSUS. Therefore, it is our opinion the puree is properly classified in heading 2007 HTSUS, rather than heading 2008, HTSUS.

HOLDING:

We find the apple puree and the pear puree fall into subheading: 2007.99.4800, HTSUS, the provision 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: Other: Other: Pastes and purees: Apple, quince and pear." The applicable rate of duty, in 1993, was free. The peach and plum puree fall into subheading 2007.99.6500, HTSUSA, the provision 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: Other: Other: Pastes and purees: Other." The applicable rate of duty, in 1993, was 12.5 percent ad valorem.

You are instructed to allow the protest in full. A copy of this decision should be attached to the Customs Form 19, Notice of Action on the protest, to be returned to the protestant.

In accordance with Section 3 A (11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the office of Regulations and Rulings will take steps to make the
decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director
Commercial Rulings Division

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