CLA-2-20:S:N:N1:228
Ms. Erin Yeary
Daniel B. Hastings, Inc.
P.O. Box 673
Laredo, TX 78042
RE: The tariff classification of frozen avocado products from
Mexico
Dear Ms. Yeary:
In your letter dated April 25, 1991, on behalf of Dos
Gringos, Keller, Texas, you requested a tariff classification
ruling.
Two products are described in your letter - frozen avocado
"pulp" and frozen avocado puree. Both are prepared in
essentially the same manner. Avocados are cleaned, peeled,
pitted, and cut into pieces. The fruit
pieces are placed into a solution containing distilled water,
ascorbic acid and citric acid, drained, lightly coated with
winterized soybean oil, placed into plastic bags, vacuum sealed,
and frozen. In the case of the avocado puree, the fruit pieces
are run through a meat grinder prior to freezing.
The applicable subheading for the frozen avocado pulp and
puree will be 2008.99.1000, Harmonized Tariff Schedule of the
United States (HTS), which provides for fruit...otherwise
prepared or preserved...other...avocados. The rate of duty will
be 13.2 cents per kilogram.
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