CLA-2-20:S:N:N7:228 805193
2008.60.0060; 2008.80.0000
Mr. Michell Paetzold
Source Atlantic, Inc.
Glenpointe Center East
Teaneck, NJ 07666
RE: The tariff classification of fruit spreads from Switzerland.
Dear Mr. Paetzold:
In your letter dated December 12, 1994, you requested a
tariff classification ruling.
Samples, ingredients breakdowns, and a description of the
manufacturing process were provided with your letter. The
samples were examined and disposed of. The products are "Hero"
brand Orange Bitter Light, Apricot Light, Black Cherry Light and
Strawberry Light. All are spreadable fruit preparations with
whole or pieces of fruit or fruit peel suspended in a gelatinous
mass. They are prepared by cooking the ingredients with sugar
until the desired brix value is reached then hot filled into 225
gram glass jars. The Orange Bitter Light consists of fructose
(36.70%), oranges (35%), water (27.47%), pectin (.81%) and citric
acid (0.03%). The Apricot Light consists of apricot (60%),
fructose (33.51%), water (5.33%), pectin (0.76%), citric acid
(0.35%) and ascorbic acid (0.05%). The Black Cherry Light
consists of black cherries (60%), fructose (31.11%), water
(7.30%), pectin (1.10%) and citric acid (0.50%). The Strawberry
Light consists of strawberries (60%), fructose (35.2%), water
(3.03%), fruit juice (0.82%), pectin (0.64%) and citric acid
(0.30%).
The applicable subheading for the Orange Bitter Light will
be 2007.91.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for jams, fruit jellies, marmalades...being
cooked preparations...other...citrus fruit...orange marmalade.
The rate of duty will be 5.5 percent ad valorem.
The applicable subheading for the Apricot Light 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...spirit...
apricots ...other. The rate of duty will be 35 percent ad
valorem.
The applicable subheading for the Black Cherry Light,if a
sweet variety of cherry is used, will be 2008.60.0040, HTS, which
provides for fruit... otherwise prepared or preserved...cherries
...other...sweet varieties. The rate of duty will be 15.4 cents
per kilogram plus 10 percent ad valorem.
The applicable subheading for the Black Cherry Light, if a
tart variety of cherry is used, will be 2008.60.0060, HTS, which
provides for fruit...otherwise prepared or preserved...cherries
...other...tart varieties. The rate of duty will be 15.4 cents
per kilogram plus 10 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.
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