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HQ 960370




June 24, 1997

CLA-2 RR:TC:FC 960370 RC

CATEGORY: CLASSIFICATION

TARIFF NO.: 2007.99.6500

Ms. Alicia B. Gordon
Purcell & Associates
3170 Crow Canyon Place, Suite 220
San Ramon, California 94583

RE: Revocation of New York Ruling Letter (NYRL) 896391; apricot puree from Argentina

Dear Ms. Gordon:

We have been asked to reconsider NYRL 896391, dated April 13, 1994. This ruling, issued to you, on behalf of your company, concerns the classification of apricot puree, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). This letter is to inform you that NYRL 896391 no longer reflects the views of the U.S. Customs Service.

Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NYRL 896391 was published on May 14, 1997, in the Customs Bulletin,
Volume 31, Number 20. The following represents our position.

FACTS:

In NYRL 896391, dated April 13, 1994, Customs classified an apricot puree product in subheading 2008.50.2000, HTSUSA, dutiable in 1994 at 12.5 percent ad valorem, as products of Argentina, entitled to duty free treatment under the Generalized System of Preferences. The homogenized apricot product contains no identifiable fruit pieces. The product has been prepared: washed, pitted, sieved (using three sieves of differing apertures), concentrated by heat, and packed through "an aseptic drumming line" into 55-gallon drums. After importation, the apricot product is to be used to manufacture beverages.

ISSUE:

Whether the instant apricot product is classifiable in subheading 2008.40.0040, HTSUSA, or in subheading 2007.99.6500, HTSUSA.

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 apricot 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 product is pulp that has been pressed through three sieves. As such, the pulp has in fact been "pureed." The word "puree" appears specifically in the heading 2007, HTSUS, the heading immediately preceding 2008, HTSUS. Therefore, it is our opinion the puree is properly classified in heading 2007 HTSUS, rather than heading 2008, HTSUS.

HOLDING:

The apricot puree is properly classifiable in 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," dutiable in 1997 at 11.3 percent ad valorem.

NYRL 896391, dated April 13, 1994, is revoked.

In accordance with 19 U.S.C. 1625, this ruling will become effective 60 days from its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to 19 U.S.C. 1625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR

Sincerely,

John Durant, Director
Tariff Classification

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