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 from England
Dear Mr. Sidoli:
In your undated letter, received on March 17, 1992, you
requested a tariff classification ruling.
Four products are identified in your letter - Orange and
Cider with Liquore (sic), Seville Orange with Liquore, Orange and
Lemon with Liquore, and Lemon and Ginger with Liquore. All are
jelly-like spreads composed of sugar, fruit, water, and liqueur.
Orange and Cider contains added cider, and the lemon and ginger
contains 2.7 percent ginger. All are prepared by boiling,
holding for 20 minutes, and vacuum sealing in glass jars. The
marmalades are put up in containers holding 1.5, 4, 8, and 12
ounces, net weight.
The applicable subheading for the Seville Orange with
Liqueur and Orange and Cider with Liqueur 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 Lemon and Ginger with Liqueur
and Orange and Lemon with Liqueur 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 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