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NY R00719




September 20, 2004

CLA-2-20:RR:NC:2:231 R00719

CATEGORY: CLASSIFICATION

TARIFF NO.: 2008.19.9090; 2008.60.0040; 2008.60.0060

Mr. Ralph G. De La Rosa
Imperial Freight Brokers, Inc.
2400 NW 93rd Avenue
Miami, FL 33172

RE: The tariff classification of prepared chestnuts and prepared cherries from Spain.

Dear Mr. De La Rosa:

In your letter dated August 23, 2004, you requested a tariff classification ruling on behalf of your client, Hispamer Distributors.

The products in question consist of prepared chestnuts and prepared cherries. These dessert-type preparations are packed in glass jars in syrup containing alcohol, as described in your letter:

1. Whole chestnuts in a brandy syrup, consists of chestnuts (180 g or 6.35 oz., drained weight), water and brandy syrup (10 percent alcohol by volume), and will be packaged in glass jars of 314 ml (10.62 fl. oz.).

2. Cherries in Aguardiente syrup contains cherries, aguardiente, sugar and cinnamon, and will be packaged in 314 ml (10.62 fl. oz.)and 580 ml (19.6 fl. oz.) glass jars, with a drained weight of 180 g (6.35 oz.) and 350 g (12.35 oz), respectively. The syrup will contain 16 percent alcohol by volume.

3. Cherries in Whisky Syrup contains cherries (350 g, or 12.35 oz, drained weight), whiskey, sugar and cinnamon, and will be packaged in a 580 ml (19.6 fl. oz.) glass jar. The syrup will contain16 percent alcohol by volume.

4. Sour-Cherries in Aguardiente Syrup contains sour cherries, aguardiente, sugar and cinnamon, and will be packaged in glass jars of 580 ml (19.61 fl. oz.). The syrup will contain 16 percent alcohol by volume syrup.

The applicable subheading for the Whole Chestnuts in Brandy Syrup will be 2008.19.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: nuts, peanuts (ground-nuts) and other seeds, whether or not mixed together: other, including mixtures, other, other. The rate of duty will be 0.35 cents per kilogram.

The applicable subheading for the Cherries in Aguardiente Syrup and Cherries in Whiskey syrup will be 2008.60.0040, Harmonized Tariff Schedule of the United States (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: cherries, other, sweet varieties. The rate of duty will be 6.9 cents per kilogram plus 4.5 percent ad valorem.

The applicable subheading for the Sour-Cherries in Aguardiente Syrup will be 2008.60.0060, Harmonized Tariff Schedule of the United States (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: cherries, other, tart varieties. The rate of duty will be 6.9 cents per kilogram plus 4.5 percent ad valorem.

Additional requirements may be imposed on this product by the Bureau of Alcohol, Tobacco and Firearms (BATF). You may contact BATF at the following address:

Bureau of Alcohol, Tobacco and Firearms
650 Massachusetts Avenue, N.W.
Washington, D.C. 20226
Tel# 202 927-8110

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 Thomas P. Brady at 646-733-3030.

Sincerely,

Robert B. Swierupski
Director,

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