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.
Ingredients breakdowns for three products, and a sample of
one, accompanied your letter. The sample was opened, examined,
and disposed of. The products are orange marmalades with added
liqueur. The sample, Orange and Whiskey Marmalade, was a jelly-
like spread containing shreds of orange rind suspended in the
gel. Other varieties are Orange and Cognac and Orange and
Cointreau. All are composed of 65 percent sugar, 31 percent
orange, 3.5 percent water, and .5 percent liqueur, and are
prepared by boiling and holding for 20 minutes, then vacuum
sealing. The marmalades will be put up in glass jars containing
1.5, 4, 8, and 12 ounces, net weight.
The applicable subheading for the marmalades 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.
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