HQ 083999
June 28,1989
CLA-2 CO:R:C:G 083999 JGH
TARIFF NO: 146.24, TSUS - 2007.99.15, HTSUS
District Director of Customs
2039 Federal Office Building
909 First Avenue
Seattle, Washington 98174
RE: Reconsideration of I.A. 32/87, classification of fruit
spreads from Denmark
Dear Sir:
This is a reconsideration of Internal Advice 32/87
(081382), decided December 1, 1988, on the classification of
fruit spreads under the Tariff Schedules of the United States
(TSUS) and the Harmonized Tariff Schedule of the United States
(HTSUS).
FACTS:
The spreads were said to consist of 40 percent fruit, 28
percent sugar and 25 percent glucose syrup. The mixture was
said to be cooked until thickened.
On reconsideration, the fruit samples submitted were
blackberry, raspberry, strawberry, peach, black cherry,
boysenberry, apricot and blueberry.
ISSUE:
Whether under the TSUS the fruit spreads are classifiable
as jams in items 153.03 to 153.32, TSUS, or as prepared and
preserved fruit in items 146.24 to 150.05, TSUS.
Under the HTSUS the question is whether the products are
classifiable as jams in the various subheadings under heading
2007, HTSUS, or as prepared or preserved fruit in the specific
subheadings under heading 2008, HTSUS.
- 2 -
LAW AND ANALYSIS:
Under the TSUS, in the Summaries of Trade and Tariff
Information, Schedule 1, Volume 8, a jam is defined as fruit
and sugar boiled to a thick consistency, without preserving the
shape of the fruit. As a result, products which contain whole
or recognizable pieces of fruit would be classifiable as
prepared or preserved edible fruits.
In examining the samples submitted on reconsideration,
particular care was taken with each sampling to note the
representative amount and the configuration of the whole fruit
or pieces of fruit present in order to ascertain whether or not
they were of a size and consistency to be readily recognizable
as the fruit claimed.
Under the HTSUS, the Explanatory Notes constitute the
official interpretation of the various provisions of the HTSUS
on the international level. The Explanatory Notes to heading
2007 state that jams are made by boiling whole fruit or fruit
pulp with sugar in approximately equal proportions. When cool
they are of moderately firm consistency and contain pieces of
fruit. Thus the test of identifiable whole fruit or pieces of
fruit in the mixture to distinguish jams from preserves is not
followed under the HTSUS. In this case the question is whether
the fruit-sugar content is in approximately equal proportions.
It is now contended that in determining the amount of sugar in
the mixture, it is not the total amount of glucose syrup
present but the sugar solids in the syrup which is measured.
This is based on the FDA standard which states that the weight
of any optional saccharine (sweetener) ingredient means the
weight of the solids of such ingredient. 21 CFR 150.160(d)(4).
The product is made up of 40 parts fruit, 28 parts sucrose, and
25 parts glucose syrup with 83 degrees Brix. Or expressed
another way: 25 x 0.83 = 20.75 parts glucose solids. Thus,
the fruit and sweeteners total 88.75 parts of the total
mixture. Therefore, 40/88.75 = 46.6 parts fruit, and, as to
the sugar content, 48.75/88.75 = 53.4 parts total sugar.
Accordingly, the difference between the fruit and sweeteners
content would be within 10 percent allowance considered
"approximately equal proportions."
- 3 -
HOLDING:
As a result of the above, under the HTSUS the fruit spread
samples would be classifiable as jams as follows:
Product HTSUS Subheading
Blackberry 2007.99.15
Blueberry 2007.99.15
Raspberry 2007.99.05
Strawberry 2007.99.10
Peach 2007.99.35
Black Cherry 2007.99.25
Apricot 2007.99.20
Boysenberry 2007.99.15
On the basis of such sampling under the TSUS the
blackberry, black cherry, and blueberry fruit spreads would be
classifiable as prepared or preserved edible fruits. The
classification under the TSUS of the samples submitted would be
as follows:
Fruit Spread TSUS Item
Raspberry 153.07
Strawberry 153.03
Peach 153.32
Boysenberry 153.07
Apricot 153.32
Blackberry 146.86
Black Cherry 146.99
Blueberry 146.79
Sincerely,
Harvey B. Fox, Director
Office of Regulations and Rulings
hurley library 083999
6cc: Area Director, New York Seaport
2cc: Chief, CIE
1cc: Regional Commissioner, Seattle
JGHurley:jaj:6/26/89