CLA-2-20:S:N:N1:228
2007.99.4500
Mr. Howard M. Paull
Sharretts, Paley, Carter & Blauvelt
67 Broad Street
New York, NY 10004
RE: The tariff classification of fruit preserves from France
Dear Mr. Paull:
In your letter dated June 4, 1991, on behalf of Charles
Jacquin et Cie., Inc., Philadelphia, PA, you requested a tariff
classification ruling.
Four samples accompanied your letter, were examined and
disposed of.
Chambord Apricot Preserves, Black Cherry Preserves, Peach
Preserves, and Fancy Plum Preserves are moderately firm,
gelatinous products, containing differing amounts of fruit
pieces, put up in glass jars containing 13 ounces, net weight.
All are prepared by cooking approximately equal amounts of fruit
and sugar, with added small quantities of lemon juice, Chambord
liqueur or cognac, and fruit pectin.
The applicable subheading for the Chambord Apricot Preserves
with Fine Cognac will be 2007.99.2000, Harmonized Tariff Schedule
of the United States (HTS), which provides for
jams...other...apricot. The rate of duty, pursuant to subheading
9902.20.07, HTS, will be 7 percent ad valorem.
The applicable subheading for the Chambord Black Cherry
Preserves with Chambord Liqueur will be 2007.99.2500, HTS, which
provides for jams...other...cherry. The rate of duty, pursuant
to subheading 9902.20.07, HTS, will be 7 percent ad valorem.
The applicable subheading for the Chambord Peach Preserves
with Fine Cognac will be 2007.99.3500, HTS, which provides for
jams...other...peach. The rate of duty, pursuant to subheading
9902.20.07, HTS, will be 7 percent ad valorem.
The applicable subheading for the Chambord Fancy Plum
Preserves with Chambord Liqueur will be 2007.99.4500, HTS, which
provides for jams...other...other. The rate of duty will be 7
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