The tariff classification of marmalades from Ireland

NY R01449 March 1, 2005 CLA-2-20:RR:NC:N2:228 R01449 CATEGORY: Classification TARIFF NO.: 2007.91.4000; 2007.91.9000 Ms. Emma Hipwell O’Carroll’s Irish Epicurean Trading LTD. Blainroe Upper Wicklow, Co. Wicklow Ireland RE: The tariff classification of marmalades from Ireland Dear Ms. Hipwell: In your letter dated February 11, 2005, on behalf of Elizabeth Tighe Foods, Ltd., you requested a tariff classification ruling. Descriptive literature for six products accompanied your letter. The products are citrus marmalades, put up for retail sale in glass jars containing 12 ounces (340 grams), net weight. Superior Orange Marmalade consists of sugar, oranges, lemons, and water. Whiskey Mac Oranges & Whiskey Marmalade is composed of sugar, oranges, lemons, water, ginger, and Irish whiskey. Buck’s Fizz Oranges & Champagne Marmalade consists of sugar, oranges, lemons, water, Grand Marnier and champagne. Three Fruits Marmalade contains sugar, water, and equal proportions of oranges, lemons, and grapefruit. Sunshine Lemon Marmalade is composed of sugar, lemons, and water. Pink Grapefruits & Ginger Marmalade is made from sugar, grapefruit, lemons, water, and ginger. The applicable subheading for the Superior Orange Marmalade, Whiskey Mac Oranges & Whiskey Marmalade, and Buck’s Fizz Oranges & Champagne Marmalade will be 2007.91.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Jams, fruit jellies, marmalades…other…citrus fruit…orange marmalade. The rate of duty will be 3.5 percent ad valorem. The applicable subheading for the Three Fruits Marmalade, Sunshine Lemon Marmalade, and Pink Grapefruits & Ginger Marmalade will be 2007.91.9000, HTS, which provides for jams, fruit jellies, marmalades…other…citrus fruit…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