CLA-2:CO:R:C:G 085127 SER
Mr. Peter Herrick, Esquire
825 S. Bayshore Drive
Suite 548
Miami, FL 33131
Your File No.: 891060.01
RE: Tamarind product
Dear Mr. Herrick:
This is in reference to your original letter of July 14,
1989, requesting classification of a Tamarind product from
Venezuela under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). A sample was not submitted.
FACTS:
The product at issue is a fruit, Tamarind, that enters the
United States in a processed form. The inquirer states that the
Tamarind is a rare tropical fruit. The fruit is described as
elongated in shape, and is very small, about 3/4"long and about
1/4" in diameter. It has a very hard, rough skin which is
described as shell-like. The shell (skin) is said to be thin and
brittle, somewhat similar to that of an egg. The fruit is said
to contain very little pulp, and the pulp surrounds large seeds.
The pulp of the Tamarind is described as being quite dry and very
sticky. It is described as being drier than the meat of a pear,
but of a different texture. For these reasons, the fruit must
originally be processed manually, since it is not suitable for
processing by automated machines.
The brittle shell is removed by hand. Once the skin is
removed, water is added to separate the pulp of the fruit from
the seeds. This is done by placing the pulp in five gallon
pails. The mixture of pulp and water is then processed in a
"standard" pulping machine. This machine consists of paddles
which are applied to break up the pulp of the fruit. This is
described as the process of "reduction". The pulp-water mixture
is then strained through a screen, separating the seeds and any
pieces of shell or other matter from the mixture. The seeds and
other matter is disregarded and the strained mixture retained.
The stained mixture is then further processed in a "finishing
-2-
machine". The consistency is controlled by the amount of water,
duration of process, and the grading of the screens used. During
the processing, the product is not heated or dried, nor is water
removed. No sugars, sweeteners or preservatives are added.
The result is a product which is about 50 percent solids,
the remainder being liquid. This is then reduced leaving a
product which is still somewhat liquid. It is described as like
a puree, but liquid and pasty. It is described as more liquid
than applesauce, but not a juice. It is in this form that the
merchandise at issue is imported. After importation, the product
is further processed into a nectar in Puerto Rico.
ISSUE:
What is the proper classification of the tamarind product
under the HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA, is governed by the
General Rules of Interpretation (GRI), taken in order. GRI 1
provides that classification shall be determined according to the
terms of the Headings and any relative Section or Chapter Notes.
The inquirer states that the product at issue is possibly
classifiable under subheading 0813.40.80, HTSUSA. The
Explanatory Notes constitute the official interpretation of the
statute at the international level. The Explanatory Notes to
subheading 0813, HTSUSA, limit inclusion into the subheading to
products which have been dried. The product at issue is not
dried, nor is water removed, instead water is added to the
product. Thus, the product at issue can not be properly
classified within this subheading.
Subheading 2008.99.80, HTSUSA, provides for (f)ruit . . .
otherwise prepared or preserved, not elsewhere specified or
included: other: pulp. The inquirer states a definition which
describes pulp as "a soft mass of vegetable matter from which
most of the water has been extracted." But, it has consistently
been the position of Customs that the main element of what
defines pulp is that it derive from the fleshy part of a fruit.
Had the position of the inquirer been accepted the product at
issue would no longer be in classifiable under heading 2008,
HTSUSA, it would instead most likely be classified in heading
2106, HTSUSA. This variance from the Customs definition of pulp
would not be consistent with Customs consistent position on
products of a similar nature.
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HOLDING:
The merchandise at issue is properly classifiable under
subheading 2008.99.80, HTSUSA, 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: other: pulp. The
rate of duty is 15 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division