CLA-2-20:S:N:N7:228 808553

Rene Ortiz Villafane
Rene Ortiz Villafane, Inc.
2000 Kennedy Ave. Suite 207
MAI Basic Four Center
San Juan, Puerto Rico 00920

RE: The tariff classification of pear pulp from Argentina.

Dear Mr. Villafane:

In your letter dated March 22, 1995 you requested a tariff classification ruling on behalf of Empresas La Famosa, Inc., Toa Baja, Puerto Rico.

The sample submitted with your letter was examined and disposed of. The product, pear pulp, is a yellowish brown, homogenized preparation containing no identifiable fruit pieces. It is the result of a several step process. The pears are washed, boiled, finished by passing through three screens of decreasing size aperture, concentrated, sterilized, refrigerated, and aseptically packed in 55 gallon drums.

The applicable subheading for the pear pulp will be 2008.40.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit...otherwise prepared or preserved...pears...other. The rate of duty will be 17.6 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


Jean F. Maguire
Area Director
New York Seaport