A82262 A8 Ruling Active

The tariff classification of fruit pulps and fruit juice from Venezuela

Issued April 30, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2008.99.8000, 2008.99.2300, 2009.80.6090

Headings: 2008, 2009

Product description

Flow charts and descriptions of the manufacturing processes were submitted with your letter. Guava and guanabana (soursop) fruit are processed in essentially the same manner. The fresh fruit is ripened, washed, sliced or peeled, pulped, finished (to remove seeds and skin), pasteurized at 82 degrees Centigrade, cooled to 4 degrees Centigrade, mixed with ascorbic acid, filled into 50-gallon drums, and cooled to -20 degrees Centigrade. Passion fruit is washed, sliced, centrifuged to remove the skin, passing the remaining pulp and seed through a pulper and finisher with openings of 1.0 and 0.5 millimeters to separate the juice, placing the juice into a centrifugal separator to remove any remaining impurities, pasteurizing, cooling, filling into plastic-lined, 190-kilogram metal drums, sealing the bags, and freezing the product at -18 degrees Centigrade. The passion fruit juice may also be imported in concentrated form, in drums containing 250 or 267 kilograms.

CBP rationale

The applicable subheading for the guanabana (soursop) pulp will be 2008.99.2300, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit. The applicable subheading for the guava pulp will be 2008.99.9980, HTS, which provides for fruit. The applicable subheading for the passion fruit juice will be 2009.80.6090, HTS, which provides for fruit juices.

Full text

NY A82262 April 30, 1996 CLA-2-20:RR:NC:FC:228 A82262 CATEGORY: Classification TARIFF NO.: 2008.99.2300; 2008.99.8000; 2009.80.6090 Ms. Nilda P. de Manso Rene Ortiz Villafane, Inc. P.O. Box 2562 San Juan, PR 00902 RE: The tariff classification of fruit pulps and fruit juice from Venezuela Dear Ms. de Manso: In your letter dated January 23, 1996, on behalf of Procesadora Campofreso Inc., Santa Isabel, PR, you requested a tariff classification ruling. Flow charts and descriptions of the manufacturing processes were submitted with your letter. Guava and guanabana (soursop) fruit are processed in essentially the same manner. The fresh fruit is ripened, washed, sliced or peeled, pulped, finished (to remove seeds and skin), pasteurized at 82 degrees Centigrade, cooled to 4 degrees Centigrade, mixed with ascorbic acid, filled into 50-gallon drums, and cooled to -20 degrees Centigrade. Passion fruit is washed, sliced, centrifuged to remove the skin, passing the remaining pulp and seed through a pulper and finisher with openings of 1.0 and 0.5 millimeters to separate the juice, placing the juice into a centrifugal separator to remove any remaining impurities, pasteurizing, cooling, filling into plastic-lined, 190-kilogram metal drums, sealing the bags, and freezing the product at -18 degrees Centigrade. The passion fruit juice may also be imported in concentrated form, in drums containing 250 or 267 kilograms. The applicable subheading for the guanabana (soursop) pulp will be 2008.99.2300, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit...otherwise prepared or preserved...other...cashew apples, mameyes colorados, sapodillas, soursops and sweetsops. The rate of duty will be 1.3 percent ad valorem. The applicable subheading for the guava pulp will be 2008.99.9980, HTS, which provides for fruit...otherwise prepared or preserved...other...pulp. The rate of duty will be 13.2 percent ad valorem. The applicable subheading for the passion fruit juice will be 2009.80.6090, HTS, which provides for fruit juices...not fortified with vitamins or minerals, unfermented and not containing added spirit...whether or not containing added sugar or other sweetening matter...juice of any other single fruit... other...other. The rate of duty will be 0.7 cents per liter. 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, Roger J. Silvestri Director National Commodity Specialist Division

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