NY 862489: The tariff classification of fruit spreads from Mexico

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.

                          
                                   NY 862489

                                  May 7, 1991


CLA-2-20:S:N:N1:228

CATEGORY:  Classification

TARIFF NO.: 2008.50.5040; 2008.70.0020; 2008.80.0000  

Mr. Terry K. Shannon
Shannon Brokerage Company
P.O. Box 430
Nogales, AZ  85621

RE:  The tariff classification of fruit spreads from Mexico

Dear Mr. Shannon:

     In your letters dated March 5, 1991 and April 9, 1991, on
behalf of San Rafael Distributing, Inc., Nogales, AZ, you
requested a tariff classification ruling.
         
     Ingredients breakdowns, technical information, and samples
of three products were received.  The samples were examined and
disposed of.  The products are single-serving plastic containers
of a fruit spread - apricot, peach, and strawberry - for sale to
restaurants.  The spreads are composed of 52 percent fruit, 36
percent sugar, 11 percent water, and less than one percent each
of pectin, citric acid, and sorbic acid.

     The applicable subheading for the apricot spread will be
2008.50.5040, Harmonized Tariff Schedule of the United States
(HTS), which provides for  fruit...otherwise prepared or
preserved...apricots...other.  The rate of duty will be 35
percent ad valorem.   

   The applicable subheading for the peach spread will be
2008.70.0020, HTS, which provides for fruit...otherwise prepared
or preserved... peaches...in containers each holding less than
1.4 kg.  The rate of duty will be 20 percent ad valorem.

   The strawberry spread will be classified in subheading
2008.80.0000, HTS, the provision for fruit...otherwise prepared
or preserved... strawberries.  The rate of duty will be 14
percent ad valorem.

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.



                                   Sincerely,

                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport