CLA-2-20:RR:NC:2:228 G88896
Ms. Cheryl Ellsworth
Harris Ellsworth & Levin
The Watergate
2600 Virginia avenue, N.W.
Suite 1113
Washington, D.C. 20037-1905
RE: The tariff classification of guava pulp and guava nectar from the Dominican Republic.
Dear Ms. Ellsworth:
In your letter dated March 20, 2001, on behalf of Empresas La Famosa, Inc. (ELF), you requested a tariff classification ruling.
Descriptions of the manufacturing processes for two products were submitted with your letter. Guava pulp is made from fruit that has been washed, mashed, separated from waste, finished (residual seeds and other matter removed), pasteurized, and cooled. After it is cooled, the pulp is filled into 400-lb. drums and frozen. It will be used as a raw material in other products. The guava nectar is made with the pulp described above. The pulp is mixed with sugar, citric acid, guar gum, ascorbic acid, red dye #3, and water. It is pumped into a balance tank, a plate heat exchanger, then preheated, homogenized, and pumped to a second heat exchanger. Once the product reaches its pasteurization temperature it is filled into sterilized 12-ounce cans and labeled with the brand name “Pueblo”.
The applicable subheading for the guava pulp will be 2008.99.3000, 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… other…other…guavas. The rate of duty will be free.
The applicable subheading for the guava nectar will be 2202.90.9090, HTS, which provides for waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009…other… other…other. The rate of duty will be 0.2 cents per liter.
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