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NY B86220




July 2, 1997

CLA-2-8:RR:NC:2:228 B86220

CATEGORY: CLASSIFICATION

TARIFF NO.: 0811.90.8080

Mr. Edward F. Slattery
Consolex
238, rue St-Jules
Beauport, Quebec GlE 6H6 Canada

RE: The tariff classification of frozen frozen fruit "coulis" from Canada.

Dear Mr. Slattery:

In your letter dated May 27, 1997, on behalf of Delifruits, Inc., Quebec, Canada, you requested a tariff classification ruling.

"Frozen fruit coulis" Asiatic (mango, passion fruit, and kiwi), Brazilian (strawberry, mango, passion fruit), and European (peach, kiwi, and black currant), are prepared by blending fresh or frozen fruit puree with 25 percent syrup, pouring into one-kilogram plastic containers (one-liter, by volume), and freezing. The fruits are not cooked, and contain no coloring or preservatives. Examination of the thawed samples found the goods were brightly colored, aromatic, watery and pulpy, the fruit particles very fine, homogenous, and unrecognizable. The merchandise will be sold to restaurants and hotels, for use by dessert chefs in the preparation of fruit toppings, ice creams, cocktails, and sherbets.

The applicable subheading for the frozen Asiatic, Brazilian, and European coulis will be 0811.90.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit... frozen...other...other. The rate of duty will be 15.8 percent ad valorem.

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,

Gwenn Klein Kirschner
Chief, Special Products Branch

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