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February 11, 1999

CLA-2-8:RR:NC:2:228 D87408


TARIFF NO.: 0811.90.8080

Ms. Cheryl Ellsworth
Ms. Jennifer de Laurentiis
Harris Ellsworth & Levin
2600 Virginia Avenue, N.W. Suite 1113
Washington, DC 20037-1905

RE: The tariff classification of frozen mandarin orange segments from Chile

Dear Ms. Ellsworth and Ms. de Laurentiis:

In your letter dated February 1, 1999, on behalf of KH International, Inc., Atlanta, GA, you requested a tariff classification ruling.

The imported merchandise is individually quick frozen (IQF) mandarin orange segments. The fruit is prepared by first treating the whole oranges with hot water to loosen the outer peel. The peel and white inner strands that secure the peel to the fruit flesh are removed by hand, and the oranges are separated into segments. The segments are then submerged in an enzyme solution that dissolves the membrane surrounding the segments. After inspection, and removal of any remaining seeds and membrane, the segments are frozen and packaged for export.

The applicable subheading for the frozen mandarin orange segments will be 0811.90.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit...uncooked or cooked by steaming or boiling in water, frozen...other...other... other. The rate of duty will be 14.9 percent ad valorem.

Articles which are classifiable under subheading 0811.90.8080, HTS, which are products of Chile, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 212-637-7065.


Robert B. Swierupski

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