L85310 L8 Ruling Active

The tariff classification of a fruit preparation from Canada

Issued June 2, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2008.99.2000

Headings: 2008

Product description

An ingredients breakdown was submitted with earlier correspondence. Raspberry Maple Spread is composed of approximately 49 percent each of fruit and maple syrup, 2 percent pectin, and less than one percent carob gum. Examination of the sample found it to be a purple/dark red-colored product containing many small, soft fruit particles suspended in a thick syrup-like medium that easily poured from the container. The product is packed for retail sale in a glass jar containing 250 milliliters.

CBP rationale

The applicable subheading for the Raspberry Maple Spread will be 2008.99.2000, 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, not elsewhere specified or included… berries…other.

Full text

NY L85310 June 2, 2005 CLA-2-20:RR:NC:2:228 L85310 CATEGORY: Classification TARIFF NO.: 2008.99.2000 Mr. Claude Jobin Select Marketing Inc. 15 Gerard Avenue Candiac, QC J5R 3W9 Canada RE: The tariff classification of a fruit preparation from Canada Dear Mr. Jobin: In your letter dated May 26, 2005 you requested a tariff classification ruling. A sample, submitted with your letter, was opened, examined and disposed of. An ingredients breakdown was submitted with earlier correspondence. Raspberry Maple Spread is composed of approximately 49 percent each of fruit and maple syrup, 2 percent pectin, and less than one percent carob gum. Examination of the sample found it to be a purple/dark red-colored product containing many small, soft fruit particles suspended in a thick syrup-like medium that easily poured from the container. The product is packed for retail sale in a glass jar containing 250 milliliters. The applicable subheading for the Raspberry Maple Spread will be 2008.99.2000, 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, not elsewhere specified or included… berries…other. The rate of duty will be 4.5 percent ad valorem. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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