10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N107037 N1 Ruling Active

The tariff classification of a food product from New Zealand

Issued May 28, 2010 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N1 N107037 (May 28, 2010)

Tariff classification

HTS codes: 2106.90.9997

Headings: 2106

Product description

Descriptive literature and images of the product label accompanied your letter. The product, described as an “apricot paste”, is a jelly-like product packaged for retail sale in a 4.2 ounce polypropylene tub. The product is said to contain glucose syrup, sugar, dextrose monohydrate, water, sodium citrate, apricot fruit paste (approximately 16 percent prior to cooking), pectin, flavoring and acid. The ingredients are mixed and cooked until the product reaches a Brix of 72, with fruit making up approximately 20 percent of the finished product.

CBP rationale

The applicable subheading for this product will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included: other: other: other…containing sugar derived from sugar cane and/or sugar beets.

Full text

N107037 May 28, 2010 CLA-2-21:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Mr. Steve Muir New Zealand Natural Goods 1601 N. Sepulveda Blvd., #768 Manhattan Beach, CA 90266 RE: The tariff classification of a food product from New Zealand Dear Mr. Muir: In your letter dated May 24, 2010, you requested a tariff classification ruling. Descriptive literature and images of the product label accompanied your letter. The product, described as an “apricot paste”, is a jelly-like product packaged for retail sale in a 4.2 ounce polypropylene tub. The product is said to contain glucose syrup, sugar, dextrose monohydrate, water, sodium citrate, apricot fruit paste (approximately 16 percent prior to cooking), pectin, flavoring and acid. The ingredients are mixed and cooked until the product reaches a Brix of 72, with fruit making up approximately 20 percent of the finished product. The applicable subheading for this product will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included: other: other: other…containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 telephone number (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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N107037

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.