United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 NY Rulings > NY A82213 - NY A82295 > NY A82262

Previous Ruling Next Ruling
NY A82262





April 30, 1996

CLA-2-20:RR:NC:FC:228 A82262

CATEGORY: CLASSIFICATION

TARIFF NO.: 2008.99.2300; 2008.99.8000; 2009.80.6090

Ms. Nilda P. de Manso
Rene Ortiz Villafane, Inc.
P.O. Box 2562
San Juan, PR 00902

RE: The tariff classification of fruit pulps and fruit juice from Venezuela

Dear Ms. de Manso:

In your letter dated January 23, 1996, on behalf of Procesadora Campofreso Inc., Santa Isabel, PR, you requested a tariff classification ruling.

Flow charts and descriptions of the manufacturing processes were submitted with your letter. Guava and guanabana (soursop) fruit are processed in essentially the same manner. The fresh fruit is ripened, washed, sliced or peeled, pulped, finished (to remove seeds and skin), pasteurized at 82 degrees Centigrade, cooled to 4 degrees Centigrade, mixed with ascorbic acid, filled into 50-gallon drums, and cooled to -20 degrees Centigrade. Passion fruit is washed, sliced, centrifuged to remove the skin, passing the remaining pulp and seed through a pulper and finisher with openings of 1.0 and 0.5 millimeters to separate the juice, placing the juice into a centrifugal separator to remove any remaining impurities, pasteurizing, cooling, filling into plastic-lined, 190-kilogram metal drums, sealing the bags, and freezing the product at -18 degrees Centigrade. The passion fruit juice may also be imported in concentrated form, in drums containing 250 or 267 kilograms.

The applicable subheading for the guanabana (soursop) pulp will be 2008.99.2300, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit...otherwise prepared or preserved...other...cashew apples, mameyes colorados, sapodillas, soursops and sweetsops. The rate of duty will be 1.3 percent ad valorem.

The applicable subheading for the guava pulp will be 2008.99.9980, HTS, which provides for fruit...otherwise prepared or preserved...other...pulp. The rate of duty will be 13.2 percent ad valorem.

The applicable subheading for the passion fruit juice will be 2009.80.6090, HTS, which provides for fruit juices...not fortified with vitamins or minerals, unfermented and not containing added spirit...whether or not containing added sugar or other sweetening matter...juice of any other single fruit... other...other. The rate of duty will be 0.7 cents per liter.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 212-466-5760.

Sincerely,

Roger J. Silvestri
Director

Previous Ruling Next Ruling

See also: