CLA-2-20:S:N:N7:228 814020

Mr. Hans Olesen
Delicious Conserves A/S
Krummerup, DK-4250
Fuglebjerg, Denmark GIRO 1770012

RE: The tariff classification of fruit spreads from Denmark.

Dear Mr. Olesen:

In your letter dated August 30, 1995, you requested a tariff classification ruling.

Ingredients breakdowns were submitted with your letter. The products are strawberry and raspberry "preserves", put up in glass jars containing 600 grams, net weight. Both products contain 60 percent sugar, 35 percent berries, fruit pectin, and citric acid.

The applicable subheading for the strawberry spread will be 2008.80.0000, 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...strawberries. The rate of duty will be 13.6 percent ad valorem.

The applicable subheading for the raspberry spread will be 2008.99.2000, HTS, which provides for fruit...otherwise prepared or preserved...other...berries...other. The rate of duty will be 6.6 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