CLA-2-20:RR:NC:2:228
Ms. Ricki Duran
American Lamprecht Transport Inc.
700 Rockaway Turnpike
Lawrence, NY 11559
RE: The tariff classification of fruit spreads from Great Britain.
Dear Ms. Duran:
In your letters dated March 5, 2007, and March 25, 2007, on behalf of Source Atlantique, Inc. Englewood Cliffs, NJ, you requested a tariff classification ruling.
A manufacturer’s flow chart and samples were submitted with your first letter and ingredients breakdowns were submitted with your second letter. The samples were examined and disposed of. The Wilkin & Sons Ltd. brand fruit spreads (apricot, Morello cherry, raspberry, and strawberry) are spreadable, gelatinous products containing between 51.2 and 52 percent fruit, between 47.1 and 48.1 percent de-ionized grape juice, and less than one percent each of pectin and lemon concentrate. All of the products are cooked preparations packed in square-shaped glass jars containing 285 grams, net weight.
The applicable subheading for the apricot spread will be 2008.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit...otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit...apricots...other. The rate of duty will be 29.8 percent ad valorem.
The applicable subheading for the Morello cherry spread will be 2008.60.0060, HTSUS, which provides for fruit...otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included…cherries…other…tart varieties. The rate of duty will be 6.9 cents per kilogram plus 4.5 percent ad valorem.
The applicable subheading for the strawberry spread will be 2008.80.0000, HTSUS, which provides for fruit...otherwise prepared or preserved...strawberries. The rate of duty will be 11.9 percent ad valorem.
The raspberry spread will be classified in subheading 2008.99.2090, HTSUS, the provision for fruit...otherwise prepared or preserved…other...berries...other… other. The rate of duty will be 4.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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