CLA-2-20:RR:NC:2:228 F82481

Mr. Peter D. Alberdi
A.J. Arango, Inc.
P.O. Box 75062
Tampa, Florida 33605

RE: The tariff classification of papaya pulp from Brazil.

Dear Mr. Alberdi:

In your letter dated January 24, 2000, on behalf of August Jackson International, Inc., you requested a tariff classification ruling.

Manufacturing flow charts were submitted with your letters. The product described in your letter as papaya “puree” (Carica papaya) is papaya pulp that has been washed, heated to deactivate enzymes, finished, sterilized, packed and frozen.

The applicable subheading for the papaya pulp will be 2008.99.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening mater or spirit, not elsewhere specified or included…other…papayas…pulp. The rate of duty will be 14 percent ad valorem.

Articles classifiable under subheading 2008.99.4500, HTS, which are products of Brazil may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP".

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