HQ 952660: Decision on application for further review of Protest No. 1401-92-100102, filed July 14, 1992, concerning classification of mandarin orange segments in syrup; Heading 2008, HTSUSA, fruit, nuts and other edible parts of plants

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 952660

                        January 15, 1993

CLA-2 CO:R:C:F 952660 LPF

CATEGORY: Classification

TARIFF NO.: 2008.30.54

District Director
U.S. Customs Service
101 East Main St.
Norfolk, VA 23510

RE: Decision on application for further review of Protest No.
    1401-92-100102, filed July 14, 1992, concerning
    classification of mandarin orange segments in syrup; Heading
    2008, HTSUSA, fruit, nuts and other edible parts of plants

Dear Sir:

    This is a decision on a protest filed July 14, 1992, against
your decision in the classification of certain merchandise
liquidated on May 15, 1992.

FACTS:

    This protest involves canned mandarin orange segments, in
syrup, imported from China.  The protestant entered the product
under subheading 2008.30.52, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), providing for fruit, nuts and
other edible parts of plants, otherwise prepared or preserved,...
citrus fruit, mandarins, satsumas, at a duty free rate.

    You classified the product under subheading 2008.30.54,
HTSUSA, providing for fruit, nuts and other edible parts of
plants, otherwise prepared or preserved,...citrus fruit,
mandarins, other, at a general column one duty rate of 0.44 cents
per kilogram.

ISSUE:

    Whether the mandarin orange segments are classifiable in
subheading 2008.30.52 as fruit,...mandarins, satsumas or rather
in subheading 2008.30.54 as fruit,...mandarins, other.








                               -2-

LAW AND ANALYSIS:

    The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA.  Most imported goods are classified
by application of GRI 1, that is, according to the terms of the
headings of the tariff schedule and any relative section or
chapter notes.  The Explanatory Notes (EN's) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRI's.

    Both Customs and the protestant agree that the product is
classifiable within heading 2008 as fruit, nuts and other edible
parts of plants, otherwise prepared or preserved and within
subheading 2008.30 as citrus fruit.  However, at the eight digit
subheading level 2008.30.52 provides for mandarins, satsumas,
while 2008.30.54 provides for mandarins, other.

    Although it is the protestant's position that the product is
comprised of satsuma mandarins, the invoice merely identifies the
product as "mandarin segments."  In Customs' Request for
Information, dated July 22, 1992, we requested that the
protestant submit a statement from the manufacturer indicating
that the merchandise was not merely comprised of mandarin
oranges, but of satsumas.  Because the protestant has not
submitted any evidence indicating that the product is in fact
comprised of satsuma mandarins, it is classifiable in subheading
2008.30.54 as mandarins, other.

HOLDING:

    The mandarin orange segments are classifiable in subheading
2008.30.54 as, "Fruit, nuts and other edible parts of plants,
otherwise prepared or preserved, whether or not containing added
sugar or other sweetening matter or spirit, not elsewhere
specified or included: Citrus fruit: Other: Mandarins (including
tangerines and satsumas);...: Mandarins: Other."  The general
column one rate of duty is 0.44 cents per kilogram.

    Since the rate of duty under the classification indicated
above is the same as the liquidated rate, you are instructed to
deny the protest in full.  A copy of this decision with the Form
19 should be sent to the protestant.

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division