CLA-2-20:RR:NC:2:228 F82531

Mr. Stuart D. Schmidt
Emery Worldwide
6940 Engle Road, Suite N
Middleburg Heights, OH 44130

RE: The tariff classification of a fruit preparation from France, Turkey, or Spain

Dear Mr. Schmidt:

In your letter dated January 20, 2000, on behalf of Ramsey SIAS, you requested a tariff classification ruling.

A sample and ingredients breakdown were submitted with your letter. The sample was examined and disposed of. The product, described as an “orange fruit preparation,” is an orange-colored, gelatinous product, said to be composed of 45 percent sweeteners (39 percent sugar and 6 percent “isoglucose,” a mixture of sucrose and glucose syrup), 43 percent orange cells and puree, 9 percent water, 2 percent flavors, colors and stabilizers, and one percent food grade chemicals. The fruit preparation will be imported in aseptic packages (bag in box) weighing 900 kilograms, and used as the fruit ingredient in yogurt.

The applicable subheading for the orange fruit preparation will be 2008.30.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit…otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter…citrus fruit…pulp…orange. The duty rate will be 11.2 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the sweetener preparations. Your request for a classification ruling should include all of the manufacturing steps used to produce the sweeteners, including the origin of the various sugars, i.e., fructose, dextrose, maltose, etc. When this information is available, you may wish to consider resubmission of your request.

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 212-637-7065.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division