CLA-2-20:RR:NC:2:228 A89262

Mr. Tim Allwine

Carson Customs Brokers (USA) Inc.

P.O. Box 653

Blaine, WA 98231

RE: The tariff classification of strawberries from Canada.

Dear Mr. Allwine:

In your letter dated October 30, 1996, on behalf of Universal Packers, Inc., you requested a tariff classification ruling.

The product is sliced strawberries containing 20 percent sugar, by weight. The strawberries will be packaged in either metal drums with two plastic bag liners or in 30 pound plastic pails and refrigerated.

The applicable subheading for the strawberries will be 2008.80.0000, 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...strawberries The rate of duty will be 13.3 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 212-466-5760.

Sincerely,

Roger J. Silvestri

Director

National Commodity

Specialist Division