CLA-2 R:C:F 957040 RC
District Director of Customs
#1 La Puntilla Street
San Juan, Puerto Rico 00901
RE: Application for Further Review of Protest No. 4909-94-100076,
filed August 9, 1994, concerning the classification of frozen
acerola juice.
Dear Sir:
This is a decision on a protest filed against your decision
in the classification of goods entered April 18, 1994 and
liquidated June 24, 1994.
FACTS:
You classified the product in subheading 0811.90.8080,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), the provision for other frozen fruit, dutiable in 1994
at the column one general rate of 17 percent ad valorem. This
represented a change from the protestant's entered classification
under subheading 2008.99.8000, HTSUSA, the provision for other
fruit pulp, otherwise prepared or preserved, free of duty under
the Generalized System of Preferences.
This product is described as "acerola single strength 7-8
Brix," "frozen acerola pulp," "100% pure, natural acerola pulp,
homogenized," and "acerola juice natural pulp".
ISSUE:
Whether the acerola juice is properly classified as other
fruit pulp in subheading 2008.99.8000, as other fruit juices in
subheading 2009.80.6090, HTSUS, or as other frozen fruit in
subheading 0811.90.8080, HTSUS.
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.
Upon review of this file, it appears the field classified
the acerola based solely on the description set forth on the
entry documents. No information was provided regarding the
actual manufacturing procedure. The facts, with respect to the
manufacturing processes include crushing and pressing the fruit,
and separating the pulp from the juice by use of a de-pulper with
a .5 millimeter screen, and a centrifuge. Only the expressed
liquid (the juice) proceeds to the final steps of formulation,
de-aeration, pasteurization, and storage. These manufacturing
processes take the product beyond the fruit and pulp stage.
Accordingly, It is our opinion the frozen acerola is
properly classified as other fruit juices, in subheading
2009.80.6090, HTSUS.
HOLDING:
We find this frozen acerola juice falls into subheading
2009.80.6090, HTSUS, the provision for "Fruit juices (including
grape must) and vegetable juices, unfermented and not containing
added sugar or other sweetening matter: Juice of any other
single fruit or vegetable: Fruit juice: Other, Other." The
applicable rate of duty is free.
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