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HQ 087663




October 24, 1990

CLA-2 CO:R:C:G 087663 RFC

CATEGORY: CLASSIFICATION

TARIFF NO.: 2009.30.6040

Mr. Paul Hubbard
President
Steibel Industries Corp.
120 East State Street
Oldsmar, Florida 34677

RE: Lemon juice concentrate

Dear Mr. Hubbard:

This ruling letter is in response to your request of June 6, 1990, on behalf of Lever Brothers Company, Inc., concerning the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of a lemon juice concentrate. A sample was submitted for examination.

FACTS:

The product is stated to be a lemon juice concentrate consisting of 0.5 percent lemon oil, 37-40 Brix content, 900 ppm sulfur dioxide, and 3-5 percent pulp. After importation, the product will be used in detergent formulations.

ISSUE:

What is the proper classification under the HTSUSA of a lemon juice concentrate consisting of 0.5 percent lemon oil, 37- 40 Brix content, 900 ppm sulfur dioxide, and 3-5 percent pulp?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, then according to the remaining GRIs, taken in order.

A review of the chapters in the HTSUSA reveals that chapter 20 covers, among other things, preparations of fruit. Included among the headings of this chapter is heading 2009. This heading provides for, among other things, fruit otherwise prepared or preserved which is not elsewhere specified or included in the schedule. Within heading 2009 is subheading 2009.30.6040. This subheading provides for non-frozen, concentrated lemon juice. Guidance concerning what constitutes "non-frozen, concentrated lemon juice" for purposes of subheading 2009.30.6040 may be found in the Explanatory Notes to heading 2009, which state, in part, that "[t]he juices of this heading may be concentrated...and... [p]rovided they retain their original character, the fruit...juices of this heading may contain...[p]roducts added to preserve the juice or to prevent fermentation (e.g., sulphur dioxide...)...."

Of great significance to the instant classification analysis is the sulfur dioxide contained in the lemon juice concentrate. In regard to this additive, it should be noted that as a chemical preservative, an amount of 900 ppm of sulfur dioxide added to a lemon juice concentrate is within good manufacturing practice levels. See generally 21 CFR 582.3862.

As discussed above, sulfur dioxide is a permissible additive to a lemon juice concentrate for purposes of classification under heading 2009. Moreover, the sulphur dioxide contained in the instant lemon juice concentrate is within good manufacturing practice levels. If this amount of sulfur dioxide is within good manufacturing practice levels for a lemon juice concentrate, then a fortiori, as described in the Explanatory Notes to heading 2009, the concentrate retains its original character with the addition of this amount of sulphur dioxide. Accordingly, as imported, the instant concentrate fits squarely within the article description for subheading 2009.30.6040, and should be so classified.

Upon a reading of the product ingredients and intended use of the instant goods, one may be inclined to believe that the instant goods are properly classified under heading 3302 as a "mixture with a basis of a odoriferous substance." This belief is incorrect. First, as discussed above, the goods as imported fit squarely with the article description for a lemon juice concentrate under heading 2009. Second, a review of the Explanatory Notes to heading 3302 clearly shows that the instant concentrate does not satisfy the requirements for any of the five identified mixtures covered under heading 3302 (particularly the mixture identified as (5)--for at a level of 0.5 percent, the lemon oil does not form the basis of the instant mixture or concentrate).

HOLDING:

The above-identified product is properly classified under subheading 2009.30.6040, HTSUSA, which provides for, among other things, non-frozen, unfermented, concentrated lemon juice. The general rate of duty is 9.25 cents/liter.

Sincerely,

John Durant, Director
Commercial Rulings Division

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