CLA-2-21:RR:NC:2:228 E84327

Ms. Robin Huff
Global US Inc.
19 Rector Street
Suite 2602
New York, NY 10006

RE: The tariff classification of pears in caramel from Netherlands.

Dear Ms. Huff:

In your undated letter, received July 7, 1999, on behalf of Epifine BV, you requested a tariff classification ruling.

The sample submitted with your letter was examined and is being returned to you as requested. Poires au Caramel is composed of pear halves in a liquid medium of water, sugar, and caramel flavor. The pears are packed in a square shaped glass jar measuring approximately 4 inches tall and 4¼ inches at the base, containing 700 grams, net weight.

The applicable subheading for the Poires au Caramel will be 2008.40.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit not elsewhere specified or included…pears…in containers each holding less than 1.4 kg. The rate of duty will be 15.8 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 212-637-7065.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division