CLA-2-20:RR:E:NC:2:228
Mr. Octavio Cardoso
Westchester International
5491 University Dr.
Suite 104 A
Coral Springs, FL 33067
RE: The tariff classification of fruit preparations from Brazil.
Dear Mr. Cardoso:
In your letter dated June 5, 2007, on behalf of Fazenda & Casa Industria, Brazil, you requested a tariff classification ruling.
Ingredients breakdowns and manufacturing flow charts were submitted with your letter. The products are said to be organic, cooked fruit preparations, put up in glass jars containing 230 grams, net weight. Organic Orange Jam consists of 52 percent sugar, 43 percent orange pulp, 4 percent orange peel, 0.3 percent pectin, and 0.1 percent citric acid. Organic Strawberry Jam contains 42 percent strawberry, 31 percent sugar, 26 percent water, 0.3 percent pectin, and 0.2 percent citric acid. Organic Guava Jam is composed of 58 percent guava pulp, 41 percent sugar, 0.2 percent pectin, and 0.1citric acid. Organic Mango Jam consists of 58 percent mango pulp, 29 percent sugar, 12 percent water, 0.6 percent pectin, and 0.2 percent citric acid. Organic Passion Fruit Jam contains 56 percent passion fruit pulp, 44 percent sugar, and 0.2 percent pectin. The fruit preparations are made by cooking defrosted fruit pulp for approximately two hours, combining with other ingredients and hot filling into jars. The jars are sealed, pasteurized, cooled, and labeled for retail sale.
The applicable subheading for the Organic Orange Jam will be 2007.91.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Jams, fruit jellies, marmalades…obtained by cooking, whether or not containing added sugar or other sweetening matter…other…citrus fruit…orange marmalade. The rate of duty will be 3.5 percent ad valorem.
The applicable subheading for the Organic Strawberry Jam will be 2008.80.0000, HTSUS, which provides for fruit…otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter…strawberries. The rate of duty will be 11.9 percent ad valorem.
The applicable subheading for the Organic Guava Jam will be 2008.99.3000, HTSUS, which provides for fruit…otherwise prepared or preserved…not elsewhere specified or included…other…guavas. The duty rate will be free.
The applicable subheading for the Organic Mango Jam will be 2008.99.4000, HTSUS, which provides for fruit…otherwise prepared or preserved…not elsewhere specified or included…other…mangoes. The duty rate will be 1.5 cents per kilogram.
The applicable subheading for the Organic Passion Fruit Jam will be 2008.99.9090, HTSUS, which provides for fruits, nuts and other edible parts of plants, otherwise prepared or preserved ...other...other ...other. The rate of duty will be 6 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/.
Articles classifiable under subheading 2007.91.4000, 2008.99.4000, and 2008.99.9090, HTSUS, which are products of Brazil may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
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