CLA-2-20:S:N:N7:228 807875

Marina A. Cormace
Pittra
888 Seventh Avenue
New York, N.Y. 10019

RE: The tariff classification of banana pulp from India.

Dear Ms. Cormace:

In your letter dated March 9, 1995 you requested a tariff classification ruling.

The product, acidified banana pulp, consists of banana, citric acid, and vitamin C. It is produced by adding citric acid and vitamin C to peeled ripened bananas before it is homogenized and de-seeded. The pulp is then de-oxygenated, sterilized, and packed in aseptic bags.

The applicable subheading for the banana pulp will be 2008.99.1300, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit...otherwise prepared or preserved...other...bananas...pulp. The rate of duty will be 3.4 percent ad valorem.

Articles classifiable under subheading 2008.99.1300, HTS, which are products of India, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


Jean F. Maguire
Area Director
New York Seaport