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866724 86 Ruling Active

The tariff classification of fruits and vegetables from Peru

Issued September 26, 1991 by U.S. Customs and Border Protection.

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86 866724 (September 26, 1991)

Tariff classification

HTS codes: 0710.80.7060, 0710.80.9710, 0804.50.6000, 2005.60.0000, 0709.20.9000, 0709.20.1000, 0804.50.4000, 2005.90.9500

Headings: 0710, 2005, 0804, 0709

Product description

The tariff classification of fruits and vegetables from Peru

CBP rationale

The applicable subheading for fresh, whole asparagus, entered during the period from September 15 to November 15, inclusive, in any year, and transported to the United States by air, will be 0709.20.1000, Harmonized Tariff Schedule of the United States (HTS). The rate of duty will be 5 percent ad valorem. Fresh asparagus not conforming to the above description will be classified in subheading 0709.20.9000, HTS, which provides for other vegetables, fresh or chilled. The applicable subheading for frozen, whole asparagus will be 0710.80.7060, HTS, which provides for vegetables (uncooked or cooked by steaming or boiling in water), frozen...other vegetables...other...not reduced in size...other...other. The duty rate will be 25 percent ad valorem. Frozen asparagus that has been cut, sliced, or otherwise reduced in size will be classified in subheading 0710.80.9710, HTS. The rate of duty will be 17.5 percent ad valorem. Fresh mangoes, entered during the period from September 1, in any year, to the following May 31, inclusive, will be classified in subheading 0804.50.4000, HTS. If entered at any other time, they will be classified in subheading 0804.50.6000, HTS. In both cases, the rate of duty will be 8.27 cents per kilogram. Canned asparagus will be classified in subheading 2005.60.0000, HTS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen. The applicable subheading for the canned gherkins and canned broccoli will be 2005.90.9500, HTS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen.

Full text

NY 866724 Sep 26, 1991 CLA-2-7:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 0709.20.1000; 0709.20.9000; 0710.80.7060; 0710.80.9710; 0804.50.4000; 0804.50.6000; 2005.60.0000; 2005.90.9500; Mr. Jorge Remy Padilla Hurrefran Peruana S.A. Salaverry No. 560 Aptdo 457 Chiclayo, Peru RE: The tariff classification of fruits and vegetables from Peru Dear Mr. Padilla: In your letter dated July 31, 1991, you requested a tariff classification ruling. The letter indicates you plan to export fruits and vegetables in a fresh, frozen, or preserved condition. Mangoes and asparagus will be fresh, asparagus may be frozen. Products described as exported in a "preserved" state, which, in the case of the vegetables, will be canned, are asparagus, gherkins, broccoli, mangoes, pineapples, and strawberries. The applicable subheading for fresh, whole asparagus, entered during the period from September 15 to November 15, inclusive, in any year, and transported to the United States by air, will be 0709.20.1000, Harmonized Tariff Schedule of the United States (HTS). The rate of duty will be 5 percent ad valorem. Fresh asparagus not conforming to the above description will be classified in subheading 0709.20.9000, HTS, which provides for other vegetables, fresh or chilled...asparagus...other. The duty rate will be 25 percent ad valorem. The applicable subheading for frozen, whole asparagus will be 0710.80.7060, HTS, which provides for vegetables (uncooked or cooked by steaming or boiling in water), frozen...other vegetables...other...not reduced in size...other...other. The duty rate will be 25 percent ad valorem. Frozen asparagus that has been cut, sliced, or otherwise reduced in size will be classified in subheading 0710.80.9710, HTS. The rate of duty will be 17.5 percent ad valorem. Fresh mangoes, entered during the period from September 1, in any year, to the following May 31, inclusive, will be classified in subheading 0804.50.4000, HTS. If entered at any other time, they will be classified in subheading 0804.50.6000, HTS. In both cases, the rate of duty will be 8.27 cents per kilogram. Canned asparagus will be classified in subheading 2005.60.0000, HTS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen...asparagus. The rate of duty will be 17.5 percent ad valorem. The applicable subheading for the canned gherkins and canned broccoli will be 2005.90.9500, HTS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen...other...other...other. The rate of duty will be 17.5 percent ad valorem. Articles classifiable under subheadings 0709.20.1000, 0710.80.7060, 0804.50.4000, 0804.50.60, and 2005.90.9500, HTS, which are products of Peru are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. Your inquiry does not provide enough information for us to give a classification ruling on the "preserved fruits." Your request for a classification ruling should include a full description of the method of manufacture for the products. How were the fruits prepared? What other ingredients are present (sugar, salt, vinegar, etc.)? How are they packaged? This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Jean F. Maguire Area Director New York Seaport

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