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HQ 960230

February 14, 1997
CLA-2 RR:TC:FC 960230 K


TARIFF NO.: 0811.90.8080

Mr. Peter D. Alberdi
A.J. Arango, Inc.
1516 E. 8th Avenue
Tampa, Florida 33605

RE: Modification of New York Ruling Letter (NYRL, B80476); Cupuacu Pulp

Dear Sir:

In response to your request of December 13, 1996, on behalf of Sunbase USA Inc., the Customs Service issued NYRL B80476, dated January 3, 1997. The merchandise covered by that ruling was correctly classified in subheading 0811.90.8080, Harmonized Tariff Schedule of the United States (HTSUS). However, the information that the merchandise was free of duty under the Generalized System of Preferences (GSP) is incorrect. Accordingly, this letter modifies NYRL B80476, to reflect the correct rate of duty.


The merchandise from Brazil consists of cupuacu pulp from the fruit plant, Theobroma grandiflorum. The pulp is used as an ingredient in beverages.


The issue concerns the correct rate of duty for cupuacu pulp from Brazil.


Cupuacu pulp is classified in subheading 0811.90.8080, HTSUS, as other fruit. General Note 3(c)(i), HTSUS, provides, in part, that special tariff treatment under the GSP is indicated in the "Special" subcolumn in the tariff by the symbol "A" or "A*". Under General Note 4(a), HTSUS, Brazil is designated as a beneficiary developing country for GSP purposes. However, the special rate column for subheading 0811.90.8080, HTSUS, does not contain the symbol "A" or "A*" for GSP treatment. HOLDING:

Cupuacu pulp from Brazil is classified as other fruit, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter, in subheading 0811.90.8080, HTSUS, with a 1997 general rate of duty of 15.8 percent ad valorem. The merchandise is not eligible for special tariff treatment under the GSP.

NYRL B80476 is modified to reflect that cupuacu pulp from Brazil, classified in subheading 0811.90.8080, HTSUS, is not eligible for special tariff treatment under the GSP.

The requirement under 19 U.S.C. 1625 for publication of a notice to modify or revoke a ruling is not applicable in this case because the modification has occurred within 60 days after the date of NYRL B80476. Accordingly, this modification is also applicable for entries covering the merchandise which have not been finally liquidated.


John Durant, Director

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