CLA-2-17:RR:NC:FC:232 A84141

Mr. Charlie Gee
Sam Ward Company, Inc.
503 Chung King Court
Los Angeles, CA 90012

RE: The tariff classification of pineapple mill juice from Thailand.

Dear Mr. Gee:

In your letter dated May 23, 1996 you requested a tariff classification ruling.

The subject merchandise is produced by extracting juice from the peels of pineapples. This juice is subjected to processing which includes pasteurizing, ultra filtration, deionization and concentration. The product is described as "a water white solution of fruit sugars, containing no ash, color or acid." The submitted laboratory analysis indicates that the merchandise contains approximately 30 percent glucose, 20 percent fructose, 22 percent saccharose and a small amount of citric acid. The brix is listed as 76 degrees, although, your letter indicates that the brix is between 65 to 72 degrees. The product will be packaged in aseptic bags in 55 gallon steel drums or in 325 gallon wood bins.

The applicable subheading for the pineapple mill juice will be 1702.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other sugars...sugar syrups not containing added flavoring or coloring matter... other...other ...other. The duty rate will be 5.7 percent ad valorem.

Articles classifiable under subheading 1702.90.9000, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed.

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 John Maria at 212-466-5730.

Sincerely,

Roger J. Silvestri
Director,
National Commodity
Specialist Division