CLA-2-20:RR:NC:2:228 J87670
Mr. Peter D. Alberdi
A.J. Arango, Inc.
1516 East 8th Avenue
Tampa, FL 33605
RE: The tariff classification of fruit pulps from Colombia
Dear Mr. Alberdi:
In your letter dated July 23, 2003, on behalf of Clara Inez Gutierrez, Tampa, FL, you requested a tariff classification ruling.
Descriptive literature accompanied your letter. The letter describes eight different tropical fruit pulps: pineapple, blackberry (mora), guava (guayaba), cholupa (“love fruit”), maracuya (passion fruit), granadilla (gold passion fruit), lulo (naranjilla), and tamarillo (tree tomato). All fruits are processed in the same manner. The fruit is washed, cut, pulped, passed through two sieves (0.5 millimeter and 0.2 millimeter), pasteurized, and packed in aseptic bags. The pulps will be used as ingredients in nectars, juices, and cocktails.
The applicable subheading for the pineapple pulp will be 2008.20.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit… otherwise prepared or preserved…not elsewhere specified or included… pineapples… other. The rate of duty will be $0.35 cents per kilogram.
The applicable subheading for the blackberry (mora) pulp will be 2008.99.2000, HTS, which provides for fruit… otherwise prepared or preserved…not elsewhere specified or included…other…other…berries…other. The rate of duty will be 4.5 percent ad valorem.
The applicable subheading for the guava (guayaba) pulp will be 2008.99.3000, HTS, which provides for fruit… otherwise prepared or preserved…not elsewhere specified or included…other…other…guavas. The rate of duty will be free.
The applicable subheading for the cholupa (“love fruit”), maracuya (passion fruit), granadilla (gold passion fruit), lulo (naranjilla), and tamarillo (tree tomato) pulps will be 2008.99.8000, HTS, which provides for fruit… otherwise prepared or preserved…not elsewhere specified or included…other…other…other…pulp. The rate of duty will be 9.6 percent ad valorem.
Articles classifiable under subheading 2008.20.0090, 2008.99.2000, and 2008.99.8000, HTS, which are products of Colombia, are entitled to duty free treatment under the Andean Trade Preference Act (ATPA), upon compliance with all applicable regulations.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division