CLA-2-20:RR:NC:2:228 H87111

Ms. Susan Kohn Ross
S.K. Ross & Assoc., P.C.
5777 West Century Blvd. Suite 520
Los Angeles, CA 90045-5659

RE: The tariff classification of a fruit pulp from French Polynesia

Dear Ms. Ross:

In your letters dated February 4, 2002, January 8, 2002, and July 10, 2001, on behalf of Morinda, Inc., you requested a tariff classification ruling. Descriptive literature was submitted with your July letter, samples accompanied your February letter, and additional information was submitted in a facsimile transmission dated July 30, 2001.

The imported product is the pulp of the fruit of the Morinda citrifolia (Noni) tree. The ripe fruit is forced through a paddle finisher, which removes the skin, stems, and seeds and results in a material with a dark brown color and an “applesauce” consistency. This material is then subjected to a sterilization process and packed in plastic-lined totes holding 820 liters. The sterilization process is of short duration (sixty seconds), utilizing a temperature that would not cause burning or loss of composition or consistency. The pulp has not been concentrated and is shipped at ambient temperature. After importation it will be used as an ingredient in the production of “Noni juice,” a dietary food supplement.

The applicable subheading for the fruit pulp will be 2008.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit…otherwise prepared or preserved… other…other…pulp. The duty rate will be 9.6 percent ad valorem.

Articles classifiable under subheading 2008.99.8000, HTS, which are products of French Polynesia 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" and then search for the term "T-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 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division