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NY 862833

May 9, 1991



TARIFF NO.: 2008.99.1000

Ms. Erin Yeary
Daniel B. Hastings, Inc.
P.O. Box 673
Laredo, TX 78042

RE: The tariff classification of frozen avocado products from Mexico

Dear Ms. Yeary:

In your letter dated April 25, 1991, on behalf of Dos Gringos, Keller, Texas, you requested a tariff classification ruling.

Two products are described in your letter - frozen avocado "pulp" and frozen avocado puree. Both are prepared in essentially the same manner. Avocados are cleaned, peeled, pitted, and cut into pieces. The fruit pieces are placed into a solution containing distilled water, ascorbic acid and citric acid, drained, lightly coated with winterized soybean oil, placed into plastic bags, vacuum sealed, and frozen. In the case of the avocado puree, the fruit pieces are run through a meat grinder prior to freezing.

The applicable subheading for the frozen avocado pulp and puree will be 2008.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit...otherwise prepared or preserved...other...avocados. The rate of duty will be 13.2 cents per kilogram.

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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