CLA-2-08:S:N:N1:228 855107
Mr. David Schmookler
Uren USA
502 Trappers Run
Cary, NC 27513
RE: The tariff classification of frozen strawberries from
Poland.
Dear Mr. Schmookler:
In your letter dated July 31, 1990, you requested a tariff
classification ruling.
The products to be imported are described as frozen,
including 1QF (individually quick frozen), whole strawberries.
The merchandise may contain sugar (one part sugar to four parts
fruit) added prior to freezing. The frozen berries will be
packaged for the manufacturing trade, in units ranging from 25 to
50 pounds.
The applicable subheading for the frozen strawberries with
added sugar will be 0811.10.0050, Harmonized Tariff Schedule of
the United States (HTS), which provides for fruit... uncooked or
cooked by steaming or boiling in water, frozen, whether or not
containing added sugar or other sweetening matter...
strawberries...in immediate containers each holding more than 1.2
liters...containing cane and/or beet sugar... not more than 25
percent by weight. The product without added sugar will be
classified in subheading 0811.10.0070, HTS, which provides for
other frozen strawberries. The duty rate will be 14 percent ad
valorem.
Articles classifiable under subheading 0811.10.0050 and
0811.10.0070, HTS, which are products of Poland are entitled to
duty free treatment under the Generalized System of Preferences
(GSP) upon compliance with all applicable regulations.
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