CLA-2-20:S:N:N1:228

Mr. Kin-Hung Luk
Through Trade International Co.
12039 38th Avenue Northeast
Seattle, WA 98125

RE: The tariff classification of prepared fruit and fruit peel from China

Dear Mr. Luk:

In your letter dated March 22, 1991, submitted on April 25, 1991, you requested a tariff classification ruling.

Samples and ingredients breakdowns accompanied your letter. "Ka Po" Preserved Mandarin Peel consists of orange peel, salt, licorice root, citric acid, artificial sweetener, and stevioside. The peel is packed in sealed plastic envelopes containing 1.05 ounces. "Ka Po" preserved kumquat is made from whole, dried kumquat, sugar, salt, licorice root, citric acid and artificial sweetener. The prepared kumquat is packed in sealed, metallized plastic pouches containing 1.75 ounces.

The applicable subheading for the preserved mandarin peel will be 2008.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved...citrus fruit...peel...of...mandarins... The duty rate will be 3.1 cents per kilogram. The applicable subheading for the preserved kumquat will be 2008.30.8000, HTS, which provides for fruit...otherwise prepared or preserved...citrus fruit...other...kumquats. The rate of duty will be .55 cents per kilogram.

The importation of this merchandise may be subject to restrictions imposed by the United States Department of Agriculture and/or Food and Drug Administration. It is suggested you contact these agencies directly for further information.

Your inquiry does not provide enough information for us to give a classification ruling on preserved plum, preserved prune, and satary roasted fish flake. Your request for a classification ruling should include the botanical name for the "plum" and "prune," and the common and scientific name for the fish. 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