CLA-2 RR:TC:FC 959822 RC
Rene Ortiz Villafane
Rene Ortiz Villafane, Inc.
2000 Kennedy Avenue, Suite 207
MAI Basic Four Center
San Juan, Puerto Rico 00920
RE: Revocation of New York Ruling Letter (NYRL) 808553; pear
puree from Argentina
Dear Mr. Villafane:
We have been asked to reconsider NYRL 808553, dated April
21, 1995. This ruling, issued to you, on behalf of your company,
concerns the classification of pear puree, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). This
letter is to inform you that NYRL 808553 no longer reflects the
views of the U.S. Customs Service.
Pursuant to section 625, Tariff Act of 1930 (19 U.S.C.
1625), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993),
notice of the proposed revocation of NYRL 808553 was published on
May 14, 1997, in the Customs Bulletin,
Volume 31, Number 20. The following represents our position.
In NYRL 808553, dated April 21, 1995, Customs classified a
pear puree product in subheading 2008.40.0040, HTSUSA, dutiable
in 1995 at 17.6 percent ad valorem. The homogenized pear product
contains no identifiable fruit pieces. The product has been
prepared: washed, boiled, crushed, sieved (using three sieves of
differing apertures), sterilized, refrigerated, and aseptically
packed in 55-gallon drums.
Whether the instant pear product is classifiable in subheading
2008.40.0040, HTSUSA, or in subheading 2007.99.4800, HTSUSA.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRIs) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUS. Most imported goods are
classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
section or chapter notes. The Explanatory Notes (ENs) to the
Harmonized Commodity Description and Coding System, which
represent the official interpretation of the tariff at the
international level, facilitate classification under the HTSUS by
offering guidance in understanding the scope of the headings and
The EN for heading 2008 (p. 152) refers to fruit "prepared
or preserved otherwise than by any of the processes specified in
. . . the preceding headings of this chapter." The articles in
question are pear purees. According to Webster's New World
Dictionary of the American Language, Second College Edition, (The
World Publishing Company 1972), the term "puree" denotes a thick,
moist, smooth-textured form of cooked vegetables, fruits, etc.,
usually made by pressing the pulp through a sieve or by whipping
it in a blender. The instant product is pulp that has been
pressed through three sieves. As such, the pulp has in fact been
"pureed." The word "puree" appears specifically in the heading
2007, HTSUS, the heading immediately preceding 2008, HTSUS.
Therefore, it is our opinion the puree is properly classified in
heading 2007 HTSUS, rather than heading 2008, HTSUS.
The pear puree is properly classifiable in subheading
2007.99.4800, HTSUSA, the provision for "Jams, fruit jellies,
marmalades, fruit or nut puree and fruit or nut pastes, being
cooked preparations, whether or not containing added sugar or
other sweetening matter: Other: Other: Pastes and purees:
Apple, quince and pear," dutiable in 1997 at 13.5 percent ad
NYRL 808553, dated April 21, 1995, is revoked.
In accordance with 19 U.S.C. 1625, this ruling will become
effective 60 days from its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to 19 U.S.C. 1625
does not constitute a change of practice or position in
accordance with section 177.10(c)(1), Customs Regulations (19 CFR
John Durant, Director