HQ 222780: Request for reconsideration of HQ 222507 issued August 20, 1990 under 19 U.S.C. 1313(a)

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 222780

                         January 8, 1991

DRA-4-CO:R:C:E  222780 CB

CATEGORY:  Drawback

Philip Yale Simons, Esq.
Freeman, Wasserman & Schneider
90 John Street
New York, New York  10038

RE:  Request for reconsideration of HQ 222507 issued
     August 20, 1990 under 19 U.S.C. 1313(a)

Dear Mr. Simons:

     This is in reply to your letter of October 17, 1990, on
behalf of Dole Packaged Foods Company, a division of Castle and
Cook Inc.  In our ruling HQ 222507, dated August 20, 1990, issued
to your client's broker RADIX International, Inc., we were of the
opinion that the mere addition of an anti-foaming agent to a
batch of imported concentrated pineapple juice precluded the
application of same condition drawback.  You submitted additional
facts and requested a ruling whether they constitute a
manufacture for drawback (19 U.S.C. 1313(a)).

FACTS:

     The merchandise in issue is imported concentrated pineapple
juice processed by a blending process to obtain a concentrate
with a specific degree Brix and acid content.  In addition,
dimethylpolysiloxane is added as an anti-foaming agent to control
foaming when the concentrate is further processed into single
strength juice.

ISSUE:

     Whether blending different batches of imported concentrated
pineapple juice to make a concentrate with specific Brix and acid
values and adding an anti-foaming agent to the blended pineapple
juice concentrate results in a product which is eligible for
drawback under 19 U.S.C. 1313(a)?

LAW AND ANALYSIS:

     Section 313(a) of the Tariff Act of 1930, as amended (19
U.S.C. 1313(a)), provides that upon the exportation of articles
manufactured or produced in the United States with the use of
imported merchandise, ninety-nine percent of the duties paid upon
the merchandise so used shall be refunded as drawback.

                               -2-



     In C.S.D. 83-90, Customs Headquarters found that the
blending of oils to a batch of designated concentrated orange
juice for manufacturing (COJM) was a manufacture or production
for drawback purposes.  The oils were blended solely to mask the
"cardboard off flavor" of the concentrate.  Similarly, in the
instant case, the blending of the concentrates to obtain
specific Brix and acid values appears to change the character of
the blendstocks from the imported pineapple juice.  Further, the
addition of the anti-foaming agent is required in order to
produce a commercially accepted product.   You have stated that
the presence of foam prevents the proper sealing of the chilled
cartons into which the juice is packaged which results in leakage
and accelerated product degradation.  Thus, since the pineapple
juice concentrate exported is a commercially accepted product
whereas the imported juice is not, there is a new and different
article.  Therefore, the pineapple juice concentrate exported is
eligible for manufacturing drawback.

HOLDING:

     The blending of concentrates to change Brix and acid
values, together with the blending of an anti-foaming agent to
pineaple juice concentrate, in order to produce a commercially
accepted product, constitutes a manufacture for purposes of the
drawback law under 19 U.S.C. 1313(a).  You should submit, for
approval, a drawback contract which describes the manufacturing
process in detail.

                                   Sincerely,





                                   William G. Rosoff, Chief
                                   Entry Rulings Branch