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NY M80563

March 14, 2006

CLA-2-20:RR:NC:N2:228 M80563


TARIFF NO.: 2008.99.1300

Mr. Joseph Christovao
Mercantum (U.S.) Corp.
225 Broadway
New York, NY 10007

RE: The tariff classification of banana pulp from Costa Rica

Dear Mr. Christovao:

In your letter dated February 24, 2006 you requested a tariff classification ruling.

A sample and description of the manufacturing process accompanied your letter. The sample was examined and disposed of. The product is described as “frozen concentrated banana puree/pulp,” imported in metal cylinders or steel drums. The sample (received in thawed condition), is a soft, gray-colored material with a creamy, homogenous consistency, and the aroma of bananas. The product is made from ripened bananas that have been peeled, mashed, deseeded, sterilized, concentrated, filled into containers, and frozen.

The applicable subheading for the frozen, sterilized, concentrated banana pulp will be 2008.99.1300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruitotherwise prepared or preservedwhether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included otherotherbananaspulp. The duty rate will be 3.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Articles classifiable under subheading 2008.99.1300, HTSUS, which are products of Costa Rica may be entitled to duty free treatment under the Caribbean Basin Economic Recovery Act (CBERA) upon compliance with all applicable regulations.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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 646-733-3029.


Robert B. Swierupski

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