CLA-2-20:RR:NC:2:228 H88650

Mrs. Crystal L. Osborne
Alfred H. Marzolf, Inc.
810 Third Avenue
Suite 358
Seattle, Washington, 98104

RE: The tariff classification of prepared fruit from Spain.

Dear Mrs. Osborne:

In your letter dated February 12, 2002, on behalf of Acme Food Sales, Inc. Seattle, Washington, you requested a tariff classification ruling.

Four samples of Cofrusa brand products submitted with your letter, were examined and disposed of. The Quartered Pears in Peach Sauce contains pears, peach puree, sugar, modified cornstarch, lemon juice, and ascorbic acid. The Halved Apricots in Apricot Sauce contains apricots, apricot puree, sugar, modified cornstarch, lemon juice, ascorbic acid, and color. The Sliced Peaches in Strawberry Sauce contains peaches, strawberry puree, sugar, modified cornstarch, and lemon juice. Strawberries in Raspberry Sauce contains strawberries, raspberry puree, sugar, modified cornstarch and color. Each is put up in glass jars containing 340 grams, net weight. Suggested use is as a topping or decoration for ice cream or cakes.

The applicable subheading for the Quartered Pears in Peach Sauce 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 15.3 percent ad valorem.

The applicable subheading for the Halved Apricots in Apricot Sauce will be 2008.50.4000, 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…apricots…other. The rate of duty will be 29.8 percent ad valorem. The applicable subheading for the Sliced Peaches in Strawberry Sauce will be 2008.70.2020, 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…peaches, including nectarines…other peaches…in containers each holding less than 1.4 kg. The rate of duty will be 17 percent ad valorem. The applicable subheading for the Strawberries in Raspberry Sauce will be 2008.80.0000, 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 11.9 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 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division