CLA-2 RR:TC:FC 960370 RC
Ms. Alicia B. Gordon
Purcell & Associates
3170 Crow Canyon Place, Suite 220
San Ramon, California 94583
RE: Revocation of New York Ruling Letter (NYRL) 896391;
apricot puree from Argentina
Dear Ms. Gordon:
We have been asked to reconsider NYRL 896391, dated April
13, 1994. This ruling, issued to you, on behalf of your company,
concerns the classification of apricot puree, under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). This letter is to inform you that NYRL 896391 no
longer reflects the views of the U.S. Customs Service.
Pursuant to section 625, Tariff Act of 1930 (19 U.S.C.
1625), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993),
notice of the proposed revocation of NYRL 896391 was published on
May 14, 1997, in the Customs Bulletin,
Volume 31, Number 20. The following represents our position.
FACTS:
In NYRL 896391, dated April 13, 1994, Customs classified an
apricot puree product in subheading 2008.50.2000, HTSUSA,
dutiable in 1994 at 12.5 percent ad valorem, as products of
Argentina, entitled to duty free treatment under the Generalized
System of Preferences. The homogenized apricot product contains
no identifiable fruit pieces. The product has been prepared:
washed, pitted, sieved (using three sieves of differing
apertures), concentrated by heat, and packed through "an aseptic
drumming line" into 55-gallon drums. After importation, the
apricot product is to be used to manufacture beverages.
ISSUE:
Whether the instant apricot product is classifiable in subheading
2008.40.0040, HTSUSA, or in subheading 2007.99.6500, HTSUSA.
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 apricot 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 product is pulp that has been pressed
through three sieves. As such, the pulp has in fact been
"pureed." The word "puree" appears specifically in the heading
2007, HTSUS, the heading immediately preceding 2008, HTSUS.
Therefore, it is our opinion the puree is properly classified in
heading 2007 HTSUS, rather than heading 2008, HTSUS.
HOLDING:
The apricot puree is properly classifiable in 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," dutiable in 1997 at 11.3 percent ad valorem.
NYRL 896391, dated April 13, 1994, is revoked.
In accordance with 19 U.S.C. 1625, this ruling will become
effective 60 days from its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to 19 U.S.C. 1625
does not constitute a change of practice or position in
accordance with section 177.10(c)(1), Customs Regulations (19 CFR
177.10(c)(1).
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division