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NY 862489

May 7, 1991



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.


Jean F. Maguire
Area Director

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