CLA-2-20:OT:RR:NC:N2:228
Mr. Antonio Martins
Quinta de Jugais – Comercio de Productos Alimentares, Lda
Zona Industrial, Lote 17A
Oliveira do Hospital 3400-060
Portugal
RE: The tariff classification of tomato and pumpkin jams from Portugal
Dear Mr. Martins:
In your letter dated March 1, 2020, you requested a tariff classification ruling.
Ingredients breakdowns, a narrative description of the manufacturing process, and a manufacturing flowchart were provided with your inquiry.
The Pumpkin Jam is said to contain approximately 54 percent pumpkin, 45 percent sugar, and trace amounts of pectin, lemon juice and cinnamon.
The Tomato Jam is said to contain approximately 54 percent tomato, 45 percent sugar, and trace amounts of pectin, and lemon juice.
The applicable subheading for the Pumpkin Jam will be 2005.99.9700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 . . . other vegetables and mixtures of vegetables . . . other . . . other. The general rate of duty will be 11.2 percent ad valorem.
The applicable subheading for the Tomato Jam will be 2007.99.4500, HTSUS, which provides for jams…obtained by cooking, whether or not containing added sugar or other sweetening matter…other…jams… other. The general 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 the 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 ww.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 Bruce N. Hadley Jr. at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division