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NY 846561

CLA-2-8:S:N:N1:228 846561


TARIFF NOS.: 0814.00.1000; 0814.00.9000

Mr. John A. Slagle
Wolf D. Barth Co., Inc.
7575 Holstein Ave.
Philadelphia, PA 19153

RE: The tariff classification of "citrus shells" from Spain.

Dear Mr. Slagle:

In your letter dated October 20, 1989, on behalf of Riverbend International Corp., Sanger, CA, you requested a tariff classification ruling.

The product is prepared by cutting a citrus fruit in half, removing the pulp, freezing the remaining exterior part of the fruit, and packing into boxes for shipment. The "shells" will be used as decorative containers for ice cream or yogurt.

The applicable subheading for the citrus shells, when made from oranges or citrons, will be 0814.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for peel of citrus fruit...frozen...orange or citron. The rate of duty will be free.

When made from any other type of citrus fruit, the applicable subheading will be 0814.00.9000, the provision for peel of citrus fruit...frozen...other. The rate of duty will be 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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