HQ 950476: Classification of a blueberry preparation used in a yogurt product under the Harmonized Tariff Schedule of the United States (HTSUS).

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 950476

                         January 15,1992

CLA-2 CO:R:C:F  950476 JGH

CATEGORY: Classification

TARIFF NO.:  2106.90.5050

William J. Maloney, Esq
Rode & Qualey
295 Madison Ave.
New York, N.Y. 10017

RE: Classification of a blueberry preparation used in a
    yogurt product under the Harmonized Tariff Schedule
    of the United States (HTSUS).

Dear Mr. Maloney:

     Your letter of August 28, 1991, concerns the tariff
classification of a blueberry preparation made in Canada.

FACTS:

     The product is said to consist of 17 percent blueberries,
53.5 percent sugar, 15.7 percent water, 8 percent corn syrup,
3 percent blueberry flavor, 2.5 percent starch, and less than
one percent each of citric acid, sorbic acid, and colorings.  It
will be imported in 500 pound drums and used in the manufacture
of fruit flavored yogurt.  A sample was described as being a dark
blue, thick syrup, containing scattered whole and broken
blueberries.  In the manufacturing of the product, it is stated
that starch is added to maintain viscosity standards in the
finished product.

ISSUE:

     Whether the blueberry preparation is classifiable under
 the provision for fruits, otherwise prepared and preserved,
whether or not containing added sugar or other sweetening matter:
Blueberries, or other food preparations in subheading
2106.90.5050, HTSUS.

                              -2-

LAW AND ANALYSIS:

     You state that the blueberry preparation is not classifiable
in Chapter 8, HTSUS, as it has been pasteurized and prepared or
preserved otherwise than provided for in that chapter.  As it is
said to derive its essential form, appearance, taste and
character from the fruit, your position is that it is a sweetened
fruit preparation with the contemplation of subheading
2008.99.18, as prepared or preserved blueberries.

     However, in view of the product's low fruit content and
viscous nature, it is more like a flavored syrup than a prepared
or preserved fruit.  This product is not similar to those which
have a fruit content of 45 to 50 percent fruit.  While its high
content of sweeteners and free-flowing consistency give it a
syrupy appearance, the presence of large fruit pieces and starch
make it more of a food preparation.

HOLDING:

    The blueberry preparation in issue used in a yogurt product
is classifiable under the provision for other food preparations
not elsewhere specified or included, in subheading 2106.90.5050,
HTSUS.  The rate of duty for Canadian products is 6 percent ad
valorem.  In addition it is subject to the quota restraints in
subheading 9904.60.60, HTSUS, for articles containing over 10
percent sugar.

                         Sincerely,




                         John Durant, Director
                         Commerical Rulings Division

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950476
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