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HQ 959822

June 24, 1997

CLA-2 RR:TC:FC 959822 RC


TARIFF NO.: 2007.99.4800

Rene Ortiz Villafane
Rene Ortiz Villafane, Inc.
2000 Kennedy Avenue, Suite 207
MAI Basic Four Center
San Juan, Puerto Rico 00920

RE: Revocation of New York Ruling Letter (NYRL) 808553; pear puree from Argentina

Dear Mr. Villafane:

We have been asked to reconsider NYRL 808553, dated April 21, 1995. This ruling, issued to you, on behalf of your company, concerns the classification of pear puree, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). This letter is to inform you that NYRL 808553 no longer reflects the views of the U.S. Customs Service.

Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NYRL 808553 was published on May 14, 1997, in the Customs Bulletin,
Volume 31, Number 20. The following represents our position.


In NYRL 808553, dated April 21, 1995, Customs classified a pear puree product in subheading 2008.40.0040, HTSUSA, dutiable in 1995 at 17.6 percent ad valorem. The homogenized pear product contains no identifiable fruit pieces. The product has been prepared: washed, boiled, crushed, sieved (using three sieves of differing apertures), sterilized, refrigerated, and aseptically packed in 55-gallon drums.


Whether the instant pear product is classifiable in subheading 2008.40.0040, HTSUSA, or in subheading 2007.99.4800, HTSUSA.


The General Rules of Interpretation (GRIs) taken in their appropriate order provide a framework for classification of merchandise under the HTSUS. Most imported goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRIs.

The EN for heading 2008 (p. 152) refers to fruit "prepared or preserved otherwise than by any of the processes specified in . . . the preceding headings of this chapter." The articles in question are pear purees. According to Webster's New World Dictionary of the American Language, Second College Edition, (The World Publishing Company 1972), the term "puree" denotes a thick, moist, smooth-textured form of cooked vegetables, fruits, etc., usually made by pressing the pulp through a sieve or by whipping it in a blender. The instant product is pulp that has been pressed through three sieves. As such, the pulp has in fact been "pureed." The word "puree" appears specifically in the heading 2007, HTSUS, the heading immediately preceding 2008, HTSUS. Therefore, it is our opinion the puree is properly classified in heading 2007 HTSUS, rather than heading 2008, HTSUS.


The pear puree is properly classifiable in subheading 2007.99.4800, HTSUSA, the provision for "Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter: Other: Other: Pastes and purees: Apple, quince and pear," dutiable in 1997 at 13.5 percent ad valorem.
NYRL 808553, dated April 21, 1995, is revoked.

In accordance with 19 U.S.C. 1625, this ruling will become effective 60 days from its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to 19 U.S.C. 1625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR


John Durant, Director
Tariff Classification

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