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HQ 957040




July 11, 1995

CLA-2 R:C:F 957040 RC

CATEGORY: CLASSIFICATION

TARIFF NO.: 2009.80.6090

District Director of Customs
#1 La Puntilla Street
San Juan, Puerto Rico 00901

RE: Application for Further Review of Protest No. 4909-94-100076, filed August 9, 1994, concerning the classification of frozen acerola juice.

Dear Sir:

This is a decision on a protest filed against your decision in the classification of goods entered April 18, 1994 and liquidated June 24, 1994.

FACTS:

You classified the product in subheading 0811.90.8080, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), the provision for other frozen fruit, dutiable in 1994 at the column one general rate of 17 percent ad valorem. This represented a change from the protestant's entered classification under subheading 2008.99.8000, HTSUSA, the provision for other fruit pulp, otherwise prepared or preserved, free of duty under the Generalized System of Preferences.

This product is described as "acerola single strength 7-8 Brix," "frozen acerola pulp," "100% pure, natural acerola pulp, homogenized," and "acerola juice natural pulp".

ISSUE:

Whether the acerola juice is properly classified as other fruit pulp in subheading 2008.99.8000, as other fruit juices in subheading 2009.80.6090, HTSUS, or as other frozen fruit in subheading 0811.90.8080, HTSUS.

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.

Upon review of this file, it appears the field classified the acerola based solely on the description set forth on the entry documents. No information was provided regarding the actual manufacturing procedure. The facts, with respect to the manufacturing processes include crushing and pressing the fruit, and separating the pulp from the juice by use of a de-pulper with a .5 millimeter screen, and a centrifuge. Only the expressed liquid (the juice) proceeds to the final steps of formulation, de-aeration, pasteurization, and storage. These manufacturing processes take the product beyond the fruit and pulp stage.

Accordingly, It is our opinion the frozen acerola is properly classified as other fruit juices, in subheading 2009.80.6090, HTSUS.

HOLDING:

We find this frozen acerola juice falls into subheading 2009.80.6090, HTSUS, the provision for "Fruit juices (including grape must) and vegetable juices, unfermented and not containing added sugar or other sweetening matter: Juice of any other single fruit or vegetable: Fruit juice: Other, Other." The applicable rate of duty is free.

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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