CLA-2-20:S:N:N1:228
Mr. Kevin B. Madden
The Myers Group (U.S.), Inc.
2802 NW 79th Avneue
Miami, FL 33122
RE: The tariff classification of fruit and vegetable pastes from
Argentina
Dear Mr. Madden:
In your letter dated August 24, 1990, on behalf of Grim
International, Pembroke Pines, Florida, you requested a tariff
classification ruling.
Samples, submitted with earlier correspondence, were
examined and disposed of. Dulce de Batata, Dulce de Batata con
Chocolate, and Dulce de Membrillo are firm, jelly-like products
packed in metal containers holding 700 grams, net weight. The
products are consumed as desserts or snacks, either by slicing or
with a spoon; the consistency is too firm for spreading. Dulce
de Batata contains 41 percent sweet potato, 12.5 percent grape
sugar, 46 percent corn syrup, and .5 percent agar. Dulce de
Batata con Chocolate is made from 40 percent sweet potato, 12
percent grape sugar, 45.5 percent corn syrup, 2 percent "powdered
chocolate," and .5 percent agar. Dulce de Membrillo consists of
54 percent membrillo (quince), 24 percent grape sugar, and 22
percent corn syrup.
The applicable subheading for the Dulce de Membrillo will
be 2007.99.4800, Harmonized Tariff Schedule of the United States
(HTS), which provides for jams, fruit jellies, marmalades, fruit
or nut purees, and fruit or nut pastes...pastes and
purees...apple, quince, and pear. The duty rate will be 15
percent ad valorem.
The applicable subheading for Dulce de Batata and Dulce de
Batata con Chocolate will be 2008.99.8000, HTS, which provides
for other edible parts of plants, otherwise prepared or
preserved...other...other...pulp. The rate of duty will be 15
percent ad valorem.
Articles classifiable under subheading 2007.99.4800, HTS,
which are products of Argentina, 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