CLA-2-20:S:N:N1:228
Mr. Richard C.J. Sidoli
R.C.J.S., Inc.
2 Sherwood Terrace
Yonkers, NY 10704
RE: The tariff classification of marmalades and jelly from
England
Dear Mr. Sidoli:
In your undated letter, received on March 17, 1992, you
requested a tariff classification ruling.
Samples of four, and ingredients breakdowns for five
products accompanied your letter. The samples were opened,
examined, and disposed of. The samples of Orange and Cider,
Lemon and Ginger, and Orange and Lemon Marmalade were found to be
moderately firm, jelly-like products with pieces of fruit peel
and pulp scattered through the gel. Orange and Rosemary Jelly is
a fairly firm gel with a small quantity of rosemary scattered
about the body of the product. Orange and Cider Marmalade
consists of sugar, oranges, cider and water. Lemon and Ginger
Marmalade is composed of sugar, lemons, water, and ginger.
Orange and Lemon Marmalade is made from sugar, water, oranges,
and lemons. Orange and Rosemary Jelly contains sugar, cider
vinegar, orange juice, cider, pectin, and rosemary. A fifth
product, Seville Orange Marmalade, for which no sample was
available, is said to consist of sugar, oranges, and water. All
products are prepared by boiling and holding for 20 minutes, and
then vacuum sealing in glass jars containing 1.5, 4, 8, and 12
ounces, net weight.
The applicable subheading for the Orange and Cider Marmalade
and the Seville Orange Marmalade will be 2007.91.4000, Harmonized
Tariff Schedule of the United States (HTS), which provides for
marmalades...other...citrus fruit...orange marmalade. The rate
of duty will be 5.5 percent ad valorem.
The applicable subheading for the Lemon and Ginger Marmalade
and the Orange and Lemon Marmalade will be 2007.91.9000, HTS,
which provides for marmalades...other...citrus fruit...other.
The rate of duty will be 7 percent ad valorem.
The applicable subheading for the Orange and Rosemary Jelly
will be 2106.90.6097, HTS, which provides for food preparations
not elsewhere specified or included...other...other...containing
sugar derived from sugar cane and/or sugar beets. The rate of
duty will be 10 percent ad valorem.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C.
1304), provides, in general, that all articles of foreign origin
imported into the United States must be legibly, conspicuously,
and permanently marked to indicate the English name of the
country of origin to an ultimate purchaser in the United States.
The implementing regulations to 19 U.S.C. 1304 are set forth in
Part 134, Customs Regulations (19 CFR Part 134). The samples you
have submitted do not appear to be properly marked with the
country of origin. You may wish to discuss the matter of country
of origin marking with the Customs import specialist at the
proposed port of entry.
The importation of this merchandise may be subject to
restrictions imposed by the United States Department of
Agriculture and/or Food and Drug Administration. It is suggested
you contact these agencies directly for further information.
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