HQ 084943: Frozen kiwifruit puree.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       HQ 084943

                                        September 27, 1989


            CLA-2 CO:R:C:G  084943  JGH

            CATEGORY:  Classification

            TARIFF NO.:  0811.90.60

            Mr. Peter Adams
            Deputy Chief of Mission
            New Zealand Embassy
            37 Observatory Circle, N.W.
            Washington, D.C. 20008

            RE:  Frozen kiwifruit puree.

            Dear Mr. Adams:

                 Your letter of May 24, 1989, to the Office of the United
            States Trade Representative concerning the tariff
            classification of frozen kiwifruit puree under the Harmonized
            Tariff Schedule of the United States (HTSUS) has been referred
            to this office for reply.

            FACTS:

                 The product, frozen kiwifruit puree, you claim was
            classified under the Tariff Schedules of the United States
            (TSUS) under the provision for prepared or preserved fruits in
            item 149.60, TSUS, dutiable at 7 percent ad valorem. You state
            that under the HTSUS, Customs is classifying the product under
            the provision for other fruit and nuts, uncooked or cooked by
            steaming or boiling in water, frozen, whether or not containing
            added sugar or other sweetening matter in subheading
            0811.90.60, HTSUS.  The rate of duty is 17 percent ad valorem.

                 It is your position that the change in classification,
            with its higher duty rate, is a violation of GATT, and that
            kiwifruit  puree is more properly classifiable under the
            provision for other fruit, nuts, and other edible parts of
            plants, otherwise prepared or preserved, whether or not
            containing added sugar or other sweetening matter or spirit,
            not elsewhere specified or included, in subheading 2008.99.90,
            HTSUS.

















                                         - 2 -

            ISSUE:

                 Classification of frozen kiwifruit puree under the HTSUS.

            LAW AND ANALYSIS:

                 Under the TSUS, Headnote 1(e), Part 9 B, of Schedule 1,
            the term "prepared or preserved" does not include fruit pulps.
            Such products were classified as fruit pulps in Part 9C of
            Schedule 1.  Therefore, kiwifruit puree was classifiable in
            item 152.88, TSUS, dutiable at 15 percent ad valorem.  We are
            unaware of any practice to classify the puree as a prepared or
            preserved fruit.

                 Classification under the HTSUS is governed by the General
            Rules of Interpretation (GRI's).  GRI 1 provides that
            classification is determined first in accordance with the terms
            of the headings and any relative Section or Chapter notes.
            While heading 2008 covers some prepared fruit, the Explanatory
            Notes to the heading, which constitute the official
            interpretation of HTSUS at the international level, point out
            that this heading does not cover fruit cooked by steaming and
            boiling in water and then frozen.  Fruit prepared in such a
            manner, it adds, is classifiable in heading 08.11.  The
            Explanatory Notes for Chapter 8, HTSUS, state that the fruit
            covered by the Chapter may be whole, sliced, chopped, shredded,
            stoned, pulped, grated, peeled or shelled.  Furthermore,
            homogenization, in itself, does not remove the product from
            classification in Chapter 8, HTSUS.

            HOLDING:

                 Frozen kiwifruit puree is correctly classifiable in
            subheading 0811.90.60, HTSUS.  The rate of duty is 17 percent
            ad valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division













            hurley library 084943
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