The tariff classification of fruit spreads from England
Issued April 1, 1992 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2008.99.2000, 2008.50.4000, 2008.80.0000, 2106.90.6097
Product description
The samples were opened, examined, and disposed of. Apricot, Strawberry, Raspberry, and Blackcurrant Jam are moderately firm, spreadable food products, consisting of 50 percent fruit, 37.5 percent sugar, and 12.5 percent water. Shropshire Mint Jelly is a product with a somewhat looser consistency, made from 59.85 percent sugar, 37.42 percent cider vinegar, 1.46 percent pectin, 1.1 percent apple juice, and .17 percent mint. All products are prepared by boiling, holding for 20 minutes, and vacuum sealing. The spreads are put up in retail-sized glass jars containing 1.5, 4, 8, or 12 ounces, net weight.
CBP rationale
The applicable subheading for the apricot spread will be 2008.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit. The applicable subheading for the strawberry spread will be 2008.80.0000, HTS, which provides for fruit.
Full text
NY 872424 April 1, 1992 CLA-2-20:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 2008.50.4000; 2008.80.0000; 2008.99.2000; 2106.90.6097 Mr. Richard C.J. Sidoli R.C.J.S. Inc. 2 Sherwood Terrace Yonkers, NY 10704 RE: The tariff classification of fruit spreads from England Dear Mr. Sidoli: In your undated letter, received on March 17, 1992, you requested a tariff classification ruling. Ingredients breakdowns and five samples were submitted with your letter. The samples were opened, examined, and disposed of. Apricot, Strawberry, Raspberry, and Blackcurrant Jam are moderately firm, spreadable food products, consisting of 50 percent fruit, 37.5 percent sugar, and 12.5 percent water. Shropshire Mint Jelly is a product with a somewhat looser consistency, made from 59.85 percent sugar, 37.42 percent cider vinegar, 1.46 percent pectin, 1.1 percent apple juice, and .17 percent mint. All products are prepared by boiling, holding for 20 minutes, and vacuum sealing. The spreads are put up in retail-sized glass jars containing 1.5, 4, 8, or 12 ounces, net weight. The applicable subheading for the apricot spread will be 2008.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit...otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit...apricots...other. The rate of duty will be 35 percent ad valorem. The applicable subheading for the strawberry spread will be 2008.80.0000, HTS, which provides for fruit...otherwise prepared or preserved...strawberries. The rate of duty will be 14 percent ad valorem. The raspberry and blackcurrant spreads will be classified in subheading 2008.99.2000, HTS, the provision for fruit...otherwise prepared or preserved...other...berries...other. The rate of duty will be 7 percent ad valorem. The Shropshire Mint Jelly will be classified in subheading 2106.90.6097, HTS, which provides for food preparations not elsewhere specified or included...other...other...containing sugar derived from sugar cane and/or sugar beets. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. The importation of this merchandise may be subject to restrictions imposed by the United States Department of Agriculture and/or Food and Drug Administration. It is suggested you contact these agencies directly for further information. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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