Mr. Edward F. Slattery
238 rue St. Jules
Beauport, Quebec G1E 6H6 Canada
RE: The tariff classification of frozen fruit purees from Canada
Dear Mr. Slattery:
In your letter dated May 27, 1997, on behalf of Delifruits, Inc., Beauport, Quebec, Canada, you requested a tariff classification ruling.
Samples, submitted with your letter, were examined and disposed of. The merchandise is described as "frozen fruit puree," and is prepared by blending fresh or frozen fruit pulp with sugar (10 percent by weight), pressing it through a sieve, pouring into one-kilogram plastic containers, and freezing. The fruits are not cooked, and contain no coloring or preservatives. Examination of the thawed samples found the goods (lemon, tangerine, "Asiatic" (mango, passion fruit and kiwi), and "Columbian" (banana and black currant)) were brightly colored, aromatic, watery and pulpy products, the fruit particles very fine, homogenous, and unrecognizable. The merchandise will be sold to restaurants and hotels, and used by dessert chefs in the preparation of specialty dishes such as mousses, ice creams, fruit toppings, sauces, cocktails, and sherbets.
The applicable tariff provision for the "Columbian" frozen puree will be 0811.90.1000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for fruit...uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter...other...bananas and plantains. The general rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the lemon, tangerine, and Asiatic frozen fruit purees will be 0811.90.8080, HTSUSA, which provides for fruit...frozen...other...other...other. The general rate of duty will be 15.8 percent ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on the "fieldberry" frozen fruit puree. Your request for a classification ruling should include the identity (common and botanical names) of the berries used to make this product, and, if made from more than one fruit, the relative quantities of each.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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.
Gwenn Klein Kirschner
Chief, Special Products Branch