CLA-2 R:C:F 957039 RC
Regional Commissioner of Customs
c/o Protest and Control Section
Six World Trade Center, Room 761
New York, New York 10048
RE: Application for Further Review of Protest No. 1001-94-105178,
filed July 22, 1994, concerning the classification of apple
puree, pear puree, peach puree, and plum puree.
Dear Sir:
This is a decision on a protest filed against your decision
in the classification of goods entered August 24, 1993 and
liquidated April 22, 1994.
FACTS:
You classified the all the purees in subheadings
2008.70.0040, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), dutiable in 1993 at 20 percent ad valorem;
subheading 2008.40.0040, HTSUSA, dutiable in 1993 at 18 percent
ad valorem; subheading 2008.99.0500, HTSUSA, dutiable in 1993 at
1.14 kg; and subheading 2008.99.6000, HTSUSA, dutiable in 1993 at
17.5 percent ad valorem. This represented a change from the
protestant's entered classifications under subheading
2007.99.4800, HTSUSA, eligible for duty-free treatment under the
Generalized System of Preferences; and 2007.99.6500, HTSUSA,
dutiable in 1993 at 12.5 percent ad valorem.
This product is described as "peach puree 32 Brix," "pear
puree 32 Brix," "apple puree 32 Brix," and "plum puree 32 Brix."
The products have been prepared by washing, crushing, sieving,
cooking, and aseptically packing the fruit in 55-gallon drums.
ISSUE:
What is the proper tariff classification for fruit puree
that is a cooked preparation?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRIs) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUS. Most imported goods are
classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
section or chapter notes. The Explanatory Notes (ENs) to the
Harmonized Commodity Description and Coding System, which
represent the official interpretation of the tariff at the
international level, facilitate classification under the HTSUS by
offering guidance in understanding the scope of the headings and
GRIs.
The EN for heading 2008 (p. 152) refers to fruit "prepared
or preserved otherwise than by any of the processes specified in
... the preceding headings of this chapter." The articles in
question are various fruit purees. According to Webster's New
World Dictionary of the American Language, Second College
Edition, (The World Publishing Company 1972), the term "puree"
denotes a thick, moist, smooth-textured form of cooked
vegetables, fruits, etc., usually made by pressing the pulp
through a sieve or by whipping it in a blender. The puree, in
question, is pulp that has been pressed through a sieve. It is
more than mere pulp, it is puree. The word "puree" appears
specified in the heading immediately preceding 2008, HTSUS, that
is, 2007, HTSUS. Therefore, it is our opinion the puree is
properly classified in heading 2007 HTSUS, rather than heading
2008, HTSUS.
HOLDING:
We find the apple puree and the pear puree fall into
subheading: 2007.99.4800, HTSUS, the provision for "Jams, fruit
jellies, marmalades, fruit or nut puree and fruit or nut pastes,
being cooked preparations, whether or not containing added sugar
or other sweetening matter: Other: Other: Pastes and purees:
Apple, quince and pear." The applicable rate of duty, in 1993,
was free. The peach and plum puree fall into subheading
2007.99.6500, HTSUSA, the provision for "Jams, fruit jellies,
marmalades, fruit or nut puree and fruit or nut pastes, being
cooked preparations, whether or not containing added sugar or
other sweetening matter: Other: Other: Pastes and purees:
Other." The applicable rate of duty, in 1993, was 12.5 percent
ad valorem.
You are instructed to allow the protest in full. A copy of
this decision should be attached to the Customs Form 19, Notice
of Action on the protest, to be returned to the protestant.
In accordance with Section 3 A (11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be mailed by your office to the
protestant no later than 60 days from the date of this letter.
Any reliquidation of the entry in accordance with the decision
must be accomplished prior to mailing of the decision. Sixty
days
from the date of the decision the office of Regulations and
Rulings will take steps to make the
decision available to Customs personnel via the Customs Rulings
Module in ACS and the public via the Diskette Subscription
Service, Freedom of Information Act and other public access
channels.
Sincerely,
John Durant, Director
Commercial Rulings Division