CLA-2-20:RR:NC:N2:228 M85021
Ms. Heidi Farkas
Graceland Fruit Inc.
1123 Main Street
Frankfort, MI 49635
RE: The tariff classification of prepared fruits
Dear Ms. Farkas:
In your letter dated July 11, 2006 you requested a tariff classification ruling.
Four products are described in your letter, all processed in the United States and exported. Stabilized Frozen Mango consists of diced mangoes in a syrup composed of corn syrup, sugar, pectin, lemon juice concentrate, and natural mango flavor. Stabilized Frozen Red Raspberry consists of raspberries in a syrup of corn syrup, sugar, pectin, carrageenan, ascorbic acid, and citric acid. The fruit-syrup matrix is packed in 5-gallon pails, heated, cooled, and frozen. Premium Frozen Blueberry and Infused Frozen Strawberry are prepared by immersing the fruit in high fructose corn syrup, heating, removing the fruit from the syrup, packing in 5-gallon pails, and freezing. The strawberry product contains trace amounts of ascorbic acid, citric acid, and potassium sorbate. The amount of sugar added to the fruit during the infusion process ranges from 25 to 35 percent, by weight.
The applicable subheading for the Infused Frozen Strawberry will be 2008.80.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit…otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter…not elsewhere specified or included… strawberries.
The applicable subheading for the Premium Frozen Blueberry will be 2008.99.18, HTSUS, which provides for fruit…otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter…not elsewhere specified or included…other…other… berries…blueberries.
The applicable subheading for the Stabilized Frozen Red Raspberry will be 2008.99.20, HTSUS, which provides for fruit…otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter…not elsewhere specified or included…other…other… berries…other.
The applicable subheading for the Stabilized Frozen Mango will be 2008.99.40, HTSUS, which provides for fruit…otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter…not elsewhere specified or included…other…other… mangoes.
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