CLA-2-8:RR:NC:2:228 B86223
Mr. Edward F. Slattery
Consolex
238, rue St-Jules
Beauport, Quebec GlE 6H6 Canada
RE: The tariff classification of frozen fruit "puree" and frozen fruit "coulis" from Canada.
Dear Mr. Slattery:
In your letter dated May 27, 1997, on behalf of Delifruits, Inc., Quebec, Canada, you requested a tariff classification ruling.
The samples submitted with your letter were examined and disposed of. The merchandise, described as "frozen fruit puree" (apple), and "frozen fruit coulis" (kiwi, mango, raspberry, and strawberry), are prepared by blending fresh or frozen fruit pulp with sugar (10 percent, by weight, for the puree), or syrup (25 percent by weight, for the coulis), 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 were brightly colored, aromatic, watery and pulpy, the fruit particles very fine, homogenous, and unrecognizable. The merchandise will be sold to restaurants and hotels, for use by dessert chefs in the preparation of fruit toppings, ice creams, cocktails, and sherbets.
The applicable subheading for the frozen strawberry coulis will be 0811.10.0020, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be 12.6 percent ad valorem.
The applicable subheading for the frozen raspberry coulis will be 0811.20.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit...frozen...raspberries. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the frozen mango coulis will be 0811.90.5200, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit...frozen...other...mangoes. The rate of duty will be 14 percent ad valorem.
The applicable subheading for the frozen kiwi coulis and the frozen apple puree will be 0811.90.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit... frozen...other...other. The rate of duty will be 15.8 percent ad valorem.
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 212-466-5760.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division