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 fruit spreads from England
Dear Mr. Sidoli:
In your undated letter, received on March 17, 1992, you
requested a tariff classification ruling.
The products, Apricot Jam with Liquore (sic), Strawberry Jam
with Liquore, Black Currant Jam with Liquore, and Raspberry Jam
with Liquore, are described as spreadable fruit preparations,
with added liqueur, composed of 49.46 percent fruit, 37.09
percent sugar, 12.33 percent water, and 1.09 percent liqueur.
All are prepared by boiling, holding for 20 minutes, and vacuum
sealing. The spreads will be put up in glass jars holding 1.5,
4, 8, and 12 ounces, net weight.
The applicable subheading for the apricot spread will be
2008.50.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for fruit...otherwise prepared or
preserved...whether or not containing added sugar or...spirit...
apricots...other. The rate of duty will be 35 percent ad valorem.
The applicable subheading for the strawberry spread will be
2008.80.0000, HTS, which provides for fruit...otherwise prepared
or preserved...strawberries. The rate of duty will be 14 percent
ad valorem.
The applicable subheading for the black currant and raspberry
spreads will be 2008.99.2000, HTS, which provides for fruit...
otherwise prepared or preserved...other...berries...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