CLA-2 CO:R:C:G 084943 JGH
Mr. Peter Adams
Deputy Chief of Mission
New Zealand Embassy
37 Observatory Circle, N.W.
Washington, D.C. 20008
RE: Frozen kiwifruit puree.
Dear Mr. Adams:
Your letter of May 24, 1989, to the Office of the United
States Trade Representative concerning the tariff
classification of frozen kiwifruit puree under the Harmonized
Tariff Schedule of the United States (HTSUS) has been referred
to this office for reply.
FACTS:
The product, frozen kiwifruit puree, you claim was
classified under the Tariff Schedules of the United States
(TSUS) under the provision for prepared or preserved fruits in
item 149.60, TSUS, dutiable at 7 percent ad valorem. You state
that under the HTSUS, Customs is classifying the product under
the provision for other fruit and nuts, uncooked or cooked by
steaming or boiling in water, frozen, whether or not containing
added sugar or other sweetening matter in subheading
0811.90.60, HTSUS. The rate of duty is 17 percent ad valorem.
It is your position that the change in classification,
with its higher duty rate, is a violation of GATT, and that
kiwifruit puree is more properly classifiable under the
provision for other fruit, nuts, and other edible parts of
plants, otherwise prepared or preserved, whether or not
containing added sugar or other sweetening matter or spirit,
not elsewhere specified or included, in subheading 2008.99.90,
HTSUS.
- 2 -
ISSUE:
Classification of frozen kiwifruit puree under the HTSUS.
LAW AND ANALYSIS:
Under the TSUS, Headnote 1(e), Part 9 B, of Schedule 1,
the term "prepared or preserved" does not include fruit pulps.
Such products were classified as fruit pulps in Part 9C of
Schedule 1. Therefore, kiwifruit puree was classifiable in
item 152.88, TSUS, dutiable at 15 percent ad valorem. We are
unaware of any practice to classify the puree as a prepared or
preserved fruit.
Classification under the HTSUS is governed by the General
Rules of Interpretation (GRI's). GRI 1 provides that
classification is determined first in accordance with the terms
of the headings and any relative Section or Chapter notes.
While heading 2008 covers some prepared fruit, the Explanatory
Notes to the heading, which constitute the official
interpretation of HTSUS at the international level, point out
that this heading does not cover fruit cooked by steaming and
boiling in water and then frozen. Fruit prepared in such a
manner, it adds, is classifiable in heading 08.11. The
Explanatory Notes for Chapter 8, HTSUS, state that the fruit
covered by the Chapter may be whole, sliced, chopped, shredded,
stoned, pulped, grated, peeled or shelled. Furthermore,
homogenization, in itself, does not remove the product from
classification in Chapter 8, HTSUS.
HOLDING:
Frozen kiwifruit puree is correctly classifiable in
subheading 0811.90.60, HTSUS. The rate of duty is 17 percent
ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
hurley library 084943
6cc: Area Director, New York Seaport
JGHurley:jaj:9/27/89