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NY F81455

January 21, 2000

CLA-2-8:RR:NC:2:228 F81455


TARIFF NO.: 0803.00.2040, 0804.30.6000, 0804.50.8000

Mr. Vania Brasil
Kaua Import E Export, Ltda.
Avenida das Americas
1155 Loja C, Barra da Tijuca
Rio De Janeiro, Brazil, CEP 22630-040

RE: The tariff classification of dried banana, pineapple and mango from Brazil.

Dear Mr. Brasil:

In your letters dated August 18, 1999 and December 15, 1999, you requested a tariff classification ruling.

A sample for one product accompanied your first letter. Ingredients breakdowns and descriptions for the sample and four additional products (Dried Pineapple Snack, Dried Mango Snack, Pineapple Dehydration, and Banana Dehydration) were submitted with your second letter. The sample of “Kaua” brand Dried Bananas consists of slices of dried banana measuring approximately 3 inches long and ½ inch wide, put up in a clear plastic pouch encircled with a cardboard label, containing 3 ounces, net weight. The dried banana, pineapple and mango products are composed of 100 percent fruit, with no added ingredients, sweeteners or preservatives. After the fruits are cleaned and ripened they are dehydrated by freeze drying (pineapple, banana and mango “snack”) for approximately four hours, or in a drying tunnel (banana and pineapple “dehydration”).

The applicable subheading for the dried banana products will be 0803.00.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for bananas and plantains, fresh or driedbananasdried. The rate of duty will be free.

The applicable subheading for the dried pineapple products will be 0804.30.6000, HTS, which provides for dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or driedpineapplesreduced in size. The rate of duty will be 0.44 cents per kilogram.

The applicable subheading for the mango snack will be 0804.50.8000, HTS, which provides for dates, figs, pineapples, avocados, guavas, mangoes and mangosteensfresh or driedguavas, mangoes and mangosteensdried. The rate of duty will be 1.5 cents per kilogram.

Articles classifiable under subheading 0804.50.8000, HTS, which are products of Brazil may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP".

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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