CLA-2-4:RR:NC:2:228 I84952
2007.99.7500
Ms. Shelia Andrews
Dillard’s Inc.
1600 Cantrell Road
Little Rock, AR 72201
RE: The tariff classification of honey, jam, and jelly from France.
Dear Ms. Andrews:
In your letter dated August 7, 2002, you requested a tariff classification ruling.
A sample was submitted with your letter. As per your request, the sample was examined and returned. Style 13237, consists of a Hediard brand gift box containing two types of honey, three types of jam, and 2 types of jelly. Miel Cremeux du Gatinais (Gratinais Creamy Honey) and Miel d’Oranger (Orange Tree Honey) are 100 percent honey. The Confiture de Myrtilles (Blueberry Jam) contains 54.6 percent sugar, 45 percent blueberry, and 0.2 percent each of pectin and citric acid. The Confiture d’Abricot (Apricot Jam) contains 50 percent apricot, 49.8 percent sugar, and 0.1 percent each of pectin and citric acid. Confiture de Cerise Griotte (Red Cherries Jam) contains 50 percent Morello cherry, 49.8 percent sugar, and 0.1 percent each of pectin and citric acid. The Confiture de Figue (Fig Jam) contains 50 percent fig, 49.6 percent sugar, and 0.2 percent each of pectin and citric acid. The Gelee de Groseille (Red Currant Jelly) contains 51 percent sugar, 48 percent red currant juice, and 1 percent pectin. The Gelee de Pomme (Apple Jelly) consists of 50.5 percent sugar, 48 percent apple juice, 1 percent pectin and 0.5 percent citric acid. Each is put up in an eight-sided glass jar. The jars of honey contain 125 grams, net weight, and the jars of jam and jelly contain 110 grams, net weight.
The applicable tariff provision for the Miel d’Oranger (Orange Tree Honey) and the Miel Cremeux du Gatinais (Gratinais Creamy Honey) will be 0409.00.0025, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for natural honey…comb honey and honey packaged for retail sale. The rate of duty will be 1.9 cents per kilogram. Additionally, there is a 2.2 cents per kilogram agricultural fee on all imported honey.
The applicable subheading for the Confiture de Myrtilles (Blueberry Jam) will be 2007.99.1500, HTS, which provides for jams, fruit jellies, marmalades…obtained by cooking, whether or not containing added sugar or other sweetening matter…other…other… jams…currant and other berry. The rate of duty will be 1.4 percent ad valorem.
The applicable subheading for the Confiture d’Abricot (Apricot Jam) will be 2007.99.2000, HTS, which provides for jams, fruit jellies, marmalades…other…jams…apricot. The rate of duty will be 3.5 percent ad valorem.
The applicable subheading for the Confiture de Cerise Griotte (Red Cherries Jam) will be 2007.99.2500, HTS, which provides for jams, fruit jellies, marmalades…other…jams…cherry. The rate of duty will be 4.5 percent ad valorem.
The applicable subheading for the Confiture de Figue (Fig Jam) will be 2007.99.4500, HTS, which provides for jams, fruit jellies, marmalades…other…jams…other. The rate of duty will be 5.6 percent ad valorem.
The applicable subheading for the Gelee de Groseille (Red Currant Jelly) will be 2007.99.7000, HTS, which provides for jams, fruit jellies, marmalades…other…fruit jellies…currant and berry. The rate of duty will be 1.4 percent ad valorem.
The applicable subheading for the Gelee de Pomme (Apple Jelly) will be 2007.99.7500, HTS, which provides for jams, fruit jellies, marmalades…other…fruit jellies…other. The rate of duty will be 3.2 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division