CLA-2-20:OT:RR:NC:2:228

Mr. Jeffrey Rosenfeld
Hero Preserves
808 S.W. 12th Street
Ocala, FL 34471

RE: The tariff classification of fruit preserves from Germany

Dear Mr. Rosenfeld:

In your letters dated March 17, 2009, April 6, 2009, and April 15, 2009 you requested a tariff classification ruling.

Samples and a description of the manufacturing process was provided with your second letter, and an ingredients breakdown accompanied your April 15th correspondence. Raspberry-Red Currant Preserve is a red-colored, semi-solid, gelatinous product composed of 40 percent raspberries, 10 percent red currants, 28 percent sugar, 20 percent glucose syrup, 1.5 percent citric acid, and less than one percent pectin. The product is cooked in a vacuum boiler to the appropriate viscosity, and packed for retail sale in glass jars holding 12 ounces, net weight.

The applicable subheading for the raspberry-red currant preserves will be 2007.99.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for jams…obtained by cooking, whether or not containing added sugar or other sweetening matter…other…jams… other. The rate of duty will be 5.6 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/.

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 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