CLA-2-20:RR:NC:2:228 K85427

Mr. Mirko Vukojicic
YUSA Export Import Mgt. Co.
6307 Forest Ridge Drive
Durham, NC 27713

RE: The tariff classification of food products from Serbia

Dear Mr. Vukojicic:

In your letter dated April 8, 2004 you requested a tariff classification ruling.

Ingredients breakdowns were submitted with your letter. Samples were submitted separately and received by this office on April 26, 2004. The samples were opened, examined, and disposed of. WAHOP, WAHOP S, and WAHOP Sour Cherry are food preparations packed for retail sale in glass jars. WAHOP and WAHOP are said to be composed of plums, honey, and walnuts. WAHOP Sour Cherry is said to contain plums, honey, and sour cherries. The sample of WAHOP was found to consist of pitted plums stuffed with walnuts in an amber-colored liquid, and the sample of WAHOP Sour Cherry consisted of pitted plums stuffed with cherry pieces in a red-colored medium. The sample of WAHOP S was found to be composed of chopped plums and chopped walnuts bound in a very viscous, paste-like material.

The applicable subheading for the WAHOP, WAHOP S, and WAHOP Sour Cherry will be 2008.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter…other…other… plums. The rate of duty will be 11.2 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 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division