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April 23, 1999

CLA-2-20:RR:NC:2:228 D89992

CATEGORY: CLASSIFICATION

TARIFF NO.: 2008.80.0000, 2008.92.1040, 2008.99.1890, 2008.99.2000, 2008.99.9090

P. Todd Fredette
A.N. Deringer, Inc.
173 W. Service Road
Champlain, NY 12919

RE: The tariff classification of fruit coulis from Canada.

Dear Mr. Fredette:

In your letter dated March 24, 1999, on behalf of Le Farfadet Confiserie, Quebec, Canada, you requested a tariff classification ruling.

Ingredients breakdowns and five samples were submitted with your letter. The samples were examined and disposed of. One of the samples arrived in damaged condition and could not be examined. All are free-flowing fruit preparations packed in six-sided bottles containing 250 ml. Fruit Coulis (strawberry) contains approximately 50 percent strawberry, 32 percent sugar, 16 percent water, and 3 percent glucose. Fruit Coulis (tropical) contains approximately 31 percent sugar, 25 percent each of mango and pineapple, 15 percent water, and 3 percent glucose. Fruit Coulis (blueberry) contains approximately 50 percent blueberry, 32 percent sugar, 16 percent water, and 3 percent glucose. Fruit Coulis (raspberry) contains approximately 49 percent raspberry, 31 percent sugar, 15 percent water, and 4 percent glucose. Fruit Coulis (passion fruit) contains approximately 40 percent passion fruit, 38 percent sugar, 19 percent water, and 4 percent glucose. The products also contain potassium sorbate, pectin, and cream of tartar.

The applicable subheading for the Fruit Coulis (strawberry) will be 2008.80.0000, HTS, which provides for fruit, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included ...strawberries. The rate of duty will be 12.2 percent ad valorem.

The applicable subheading for the Coulis (tropical) will be 2008.92.1040, HTS, which provides for fruit, nuts and other edible parts of plants...otherwise prepared or preserved...not elsewhere specified or included... other...mixtures...in airtight containers and not containing apricots, citrus fruits, peaches or pears. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the Fruit Coulis (blueberry) will be 2008.99.1890, HTS, which provides for fruit, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included...other...berries...blueberries...other. The rate of duty will be 2.4 percent ad valorem.

The applicable subheading for the Fruit Coulis (raspberry) will be 2008.99.2000, HTS, which provides for fruit...otherwise prepared or preserved...other...berries...other. The rate of duty will be 4.9 percent ad valorem.

The applicable subheading for the Fruit Coulis (passion fruit) will be 2008.99.9090, HTS, which provides for fruits, nuts and other edible parts of plants, otherwise prepared or preserved ...other...other ...other. The rate of duty will be 6.2 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 212-637-7065.

Sincerely,

Robert B. Swierupski
Director,

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