CLA-2-20:RR:E:NC:N2:228

Ms. Lea Ford
John S. Connor, Inc.
799 Cromwell Park Drive
Glen Burnie, MD 21061

RE: The tariff classification of banana puree from Ecuador

Dear Ms. Ford:

In your letter dated March 26, 2007, on behalf of Iceland Corporation, Greensburg, PA, you requested a tariff classification ruling.

The product is described as banana puree, 21-24 Brix, consisting of over 99 percent bananas and less than one percent, each, of citric and ascorbic acids. The product is made from ripe bananas that have been cleaned, peeled, macerated, milled, deseeded, acidified, deaerated, homogenized, thermally processed, and aseptically packed.

The applicable subheading for the banana puree will be 2008.99.1300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit…otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter…other…other…bananas…pulp. The duty rate will be 3.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Articles classifiable under subheading 2008.99.1300, HTSUS, which are products of Ecuador may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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