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NY R04176




June 29, 2006

CLA-2-20:RR:NC:N2:228 R04176

CATEGORY: CLASSIFICATION

TARIFF NO.: 2008.99.2090; 2008.99.4000; 2008.99.8000

Ms. Rebecca Friedlander
Rutherford & Meyer
11B Gaya Grove
Ngaio, Wellington 6004 New Zealand

RE: The tariff classification of fruit coulis from New Zealand

Dear Ms. Friedlander:

In your letter dated June 12, 2006 you requested a tariff classification ruling.

The products are fruit coulis (dessert toppings) in four varieties, raspberry, mango, kiwi, and tamarillo, packed for retail sale in plastic bottles containing 750 milliliters. All contain fruit pulp (from 71 to 83 percent) sugar, water, and preservatives (sodium benzoate and potassium sorbate). Other ingredients, depending on variety, are tapioca starch, xanthan gum, and salt.

The applicable subheading for the raspberry fruit coulis will be 2008.99.2090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruitotherwise prepared or preserved, whether or not containing added sugar or other sweetening matterotherotherberriesother. The rate of duty will be 4.5 percent ad valorem.

The applicable subheading for the mango fruit coulis will be 2008.99.4000, HTSUS, which provides for fruitotherwise prepared or preserved, whether or not containing added sugar or other sweetening matterotherothermangoes. The rate of duty will be 1.5 cents per kilogram.

The applicable subheading for the kiwi and tamarillo fruit coulis will be 2008.99.8000, HTSUS, which provides for fruitotherwise prepared or preserved, whether or not containing added sugar or other sweetening matterotherother otherpulp. The rate of duty will be 9.6 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

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