The tariff classification of Key Lime Juice Concentrate from Peru and Lemon Juice Concentrate from Argentina or Peru

NY G83423 October 24, 2000 CLA-2-20:RR:NC:SP:232 G83423 CATEGORY: Classification TARIFF NO.: 2009.30.2040; 2009.30.6020 Ms. Sandy Tanner Florida Key West, Inc. 5470 Division Drive Ft. Myers, FL 33905 RE: The tariff classification of Key Lime Juice Concentrate from Peru and Lemon Juice Concentrate from Argentina or Peru Dear Ms. Tanner: In your letter dated October 18 you requested a tariff classification ruling. Information was submitted with your initial request dated September 18, 2000. The Key Lime Juice Concentrate is produced from limes by extracting the juice, screening out the pulp and seeds, and concentrating the product in an evaporator. The concentrated juice will have a Brix range of 43 to 60 degrees. It will be shipped frozen in 55 gallon drums. There are no ingredients added to the juice, and water is the only component removed. The product is suitable for use as a flavoring for beverages, etc. The Lemon Juice Concentrate is produced from lemons by squeezing the juice from the fruit, screening out the peel pieces, pulp, etc., followed by pasteurization, evaporation and vacuum cooling. The concentrated juice will have a Brix range of 41 to 52 degrees. It will be shipped frozen in 55 gallon drums. There are no ingredients added to the juice, and water is the only component removed. The product has various uses, including reconstitution to single strength. The applicable tariff provision for the Key Lime Juice Concentrate will be 2009.30.2040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for fruit juices (including grape must) and vegetable juices, not fortified with vitamins or minerals, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter…juice of any other single citrus fruit: lime…other…concentrated. The general rate of duty will be 1.7 cents per liter. Noting Additional U.S. Note 1 (a) to chapter 20, the duty rate is applicable to a liter of natural unconcentrated fruit juice or to a liter of reconstituted fruit juice. The applicable tariff provision for the Lemon Juice Concentrate will be 2009.30.6020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for fruit juices (including grape must) and vegetable juices, not fortified with vitamins or minerals, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter…juice of any other single citrus fruit…other…concentrated…lemon juice: frozen. The rate of duty will be 7.9 cents per liter. Noting Additional U.S. Note 1 (a) to chapter 20, the duty rate is applicable to a liter of natural unconcentrated fruit juice or to a liter of reconstituted fruit juice. Articles classifiable under subheading 2009.30.2040, HTS, which are products of Peru are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, 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" and then search for the term "GSP". Articles classifiable under subheading 2009.30.6020, HTS, which are products of Peru are currently entitled to duty free treatment under the Andean Trade Preference Act (ATPA) 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 John Maria at 212-637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division