CLA-2-8:RR:NC:2:228 B86222
Mr. Edward F. Slattery
Consolex
238 rue St. Jules
Beauport, Quebec G1E 6H6 Canada
RE: The tariff classification of frozen fruit purees from Canada
Dear Mr. Slattery:
In your letter dated May 27, 1997, on behalf of Delifruits, Inc., Beauport, Quebec, Canada, you requested a tariff classification ruling.
Samples, submitted with your letter, were examined and disposed of. The merchandise is described as "frozen fruit puree," and is prepared by blending fresh or frozen fruit pulp with sugar (10 percent by weight), pressing it through a sieve, pouring into one-kilogram plastic containers (one liter, by volume), and freezing. The fruits are not cooked, and contain no coloring or preservatives. Examination of the thawed samples found the goods (strawberry, raspberry, black currant, blueberry, and mango) were brightly colored, aromatic, watery and pulpy products, the fruit particles very fine, homogenous, and unrecognizable. The merchandise will be sold to restaurants and hotels, and used by dessert chefs in the preparation of specialty dishes such as mousses, ice creams, fruit toppings, sauces, cocktails, and sherbets.
The applicable tariff provision for the frozen strawberry puree will be 0811.10.0020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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 not more than 1.2 liters. The general rate of duty will be 12.6 percent ad valorem.
The applicable subheading for the frozen raspberry puree will be 0811.20.2020, HTSUSA, which provides for fruit... frozen...other...raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries (other than kiwi fruit)...raspberries. The general rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the frozen black currant puree will be 0811.20.2040, HTSUSA, which provides for fruit... frozen...raspberries, blackberries, mulberries, loganberries, black, white or red currants...other. The general rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the frozen blueberry puree will be 0811.90.2028, HTSUSA, which provides for fruit... frozen...other...blueberries...cultivated. The general rate of duty will be free.
The applicable subheading for the frozen mango puree will be 0811.90.5200, HTSUSA, which provides for fruit...frozen... other...mangoes. The general rate of duty will be 14 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-466-5760.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division