CLA-2 CO:R:C:G 087663 RFC
Mr. Paul Hubbard
President
Steibel Industries Corp.
120 East State Street
Oldsmar, Florida 34677
RE: Lemon juice concentrate
Dear Mr. Hubbard:
This ruling letter is in response to your request of June 6,
1990, on behalf of Lever Brothers Company, Inc., concerning the
tariff classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) of a lemon juice concentrate. A
sample was submitted for examination.
FACTS:
The product is stated to be a lemon juice concentrate
consisting of 0.5 percent lemon oil, 37-40 Brix content, 900 ppm
sulfur dioxide, and 3-5 percent pulp. After importation, the
product will be used in detergent formulations.
ISSUE:
What is the proper classification under the HTSUSA of a
lemon juice concentrate consisting of 0.5 percent lemon oil, 37-
40 Brix content, 900 ppm sulfur dioxide, and 3-5 percent pulp?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRIs). GRI 1 requires
that classification be determined first according to the terms of
the headings of the tariff and any relative section or chapter
notes and, unless otherwise required, then according to the
remaining GRIs, taken in order.
A review of the chapters in the HTSUSA reveals that chapter
20 covers, among other things, preparations of fruit. Included
among the headings of this chapter is heading 2009. This heading
provides for, among other things, fruit otherwise prepared or
preserved which is not elsewhere specified or included in the
schedule. Within heading 2009 is subheading 2009.30.6040. This
subheading provides for non-frozen, concentrated lemon juice.
Guidance concerning what constitutes "non-frozen, concentrated
lemon juice" for purposes of subheading 2009.30.6040 may be found
in the Explanatory Notes to heading 2009, which state, in part,
that "[t]he juices of this heading may be concentrated...and...
[p]rovided they retain their original character, the
fruit...juices of this heading may contain...[p]roducts added to
preserve the juice or to prevent fermentation (e.g., sulphur
dioxide...)...."
Of great significance to the instant classification analysis
is the sulfur dioxide contained in the lemon juice concentrate.
In regard to this additive, it should be noted that as a chemical
preservative, an amount of 900 ppm of sulfur dioxide added to a
lemon juice concentrate is within good manufacturing practice
levels. See generally 21 CFR 582.3862.
As discussed above, sulfur dioxide is a permissible additive
to a lemon juice concentrate for purposes of classification under
heading 2009. Moreover, the sulphur dioxide contained in the
instant lemon juice concentrate is within good manufacturing
practice levels. If this amount of sulfur dioxide is within
good manufacturing practice levels for a lemon juice concentrate,
then a fortiori, as described in the Explanatory Notes to heading
2009, the concentrate retains its original character with the
addition of this amount of sulphur dioxide. Accordingly, as
imported, the instant concentrate fits squarely within the
article description for subheading 2009.30.6040, and should be so
classified.
Upon a reading of the product ingredients and intended use
of the instant goods, one may be inclined to believe that the
instant goods are properly classified under heading 3302 as a
"mixture with a basis of a odoriferous substance." This belief
is incorrect. First, as discussed above, the goods as imported
fit squarely with the article description for a lemon juice
concentrate under heading 2009. Second, a review of the
Explanatory Notes to heading 3302 clearly shows that the instant
concentrate does not satisfy the requirements for any of the five
identified mixtures covered under heading 3302 (particularly the
mixture identified as (5)--for at a level of 0.5 percent, the
lemon oil does not form the basis of the instant mixture or
concentrate).
HOLDING:
The above-identified product is properly classified under
subheading 2009.30.6040, HTSUSA, which provides for, among other
things, non-frozen, unfermented, concentrated lemon juice. The
general rate of duty is 9.25 cents/liter.
Sincerely,
John Durant, Director
Commercial Rulings Division