CLA-2 CO:R:C:F 954141 JGH
Mr. Richard J. Sullivan
Association of Food Industries, Inc.
5 Ravine Drive
P.O. Box 776
Matawan, New Jersey 07747
RE: Classification of Processed Pineapple under the Harmonized
Tariff Schedule of the United States (HTSUS).
Dear Mr. Sullivan:
Your letter of May 4, 1993, concerns the classification of
what is referred to as dried or dehydrated pineapple that
contains sulfur dioxide, and is sweetened with sugar.
FACTS:
The processing steps are given as follows:
Fresh fruit is peeled and cut;
Then blanched for 3-4 hours in a sulfite brine to
retain its color.
Product is then washed to remove much of the sulfite.
Then put in boiling water to wash out about 90% of the
sugar in the product;
Product is then drained, and put in stainless steel
tubs where sugar is added to bring the brix level up to
65 - 70%.
Product is then trimmed, cut and sliced into rings, and
dried to about 11% moisture.
Final step is packaging in boxes lined with glycine
paper. - 2 -
Neither a sample nor an analysis of the product as imported
was submitted.
ISSUE:
Classification of pineapple processed as described above in
the HTSUS.
LAW AND ANALYSIS:
It is your opinion that pineapple processed in the manner
described is classifiable under the provision for pineapple
which is otherwise prepared or preserved, whether or not
containing added sugar or other sweetening matter, in subheading
2008.20.00, HTSUS. You maintain that the product is not
preserved by the sugar, but has to be dried and treated with
sulfur dioxide for preservation. In contrast, you note that
glace pineapple classifiable in subheading 2006.00.4000, HTSUS,
for fruits preserved by sugar (drained, glace or crystallized),
has a higher brix level and a different use - dried or dehydrated
pineapple is said to be used as a snack food, while glace
pineapple is used as an ingredient in fruit cakes and other
bakery articles.
The Explanatory Notes to Heading 2006 state that the fruit
products covered by the Heading are prepared by first treating
the fruit, nuts other plant parts with boiling water (to
facilitate penetration of the sugar), and then by repeated
heating to boiling point and storage in syrups of increasing
sugar concentration until they are sufficiently impregnated with
sugar to ensure their preservation.
The issue involved here was similar to that considered by
the court in S & T Imports, Inc. v. United States (C.D. 4690),
under the previous law, The Tariff Schedules of the United States
(TSUS), which had parallel provisions. The pineapple in that
case underwent a processing similar to that described here:
Pineapple was immersed for an extended period in brine which
contained sulphur dioxide as a preservative; the fruit was then
subjected to repeated boilings and immersions in sugar syrups,
until a density of 75 degree brix is obtained. The court
concluded, based on the evidence submitted, that candied or glace
fruits are those which have been processed to a point where they
contain about 70% sugar solids. The court stated that it was
clear that the tariff provision for prepared or preserved
pineapple was not meant to cover pineapple which had been
produced by the slow impregnation process but was intended to
cover canned pineapple in syrup or pineapple shipped in brine or
water. - 3 -
From its consideration of the evidence, including technical
information, the court concluded that fruits preserved by sugar
concentration of 70% (and in some cases less) are preserved to a
point where microbial spoilage cannot occur; that candied fruits
are prepared by gradually concentrating fruits in syrup until the
fruit is heavily impregnated with syrup, followed by drying to
overcome stickiness.
The processing appears to be similar in this case. The
fruit is immersed and cooked in increasingly higher sugar
concentrations, over a long period of time, until the pineapple
reaches the desired brix level. Just as the court pointed out
that the increasing amounts of sugar immersions not only result
in a candied fruit, but also that sugar is the method for
preserving the fruit; it emphasized that a fruit with 70%, or
possibly less, sugar concentration would be sufficient
preservation. As the Explanatory Notes to Heading 2008 state,
the provision covers fruit which is preserved by sugar and put up
in sugar syrup; in contrast, here the fruit is repeatedly
immersed in higher sugar concentrations until impregnated with
sugar.
HOLDING:
Pineapple processed with sugar as described is fruit
preserved by sugar (drained, glace or crystallized): pineapples,
in subheading 2006.00.40, HTSUS. The rate of duty is 3.4 percent
ad valorem.
Sincerely,
John Durant, Director