CLA-2-20:OT:RR:NC:N2:228
Mr. Stephen L. Fodor
Customs Services & Solutions Inc.
6576 Church Street
Douglasville, GA 30134
RE: The tariff classification of fruit preserves from Switzerland
Dear Mr. Fodor:
In your letter dated January 8, 2021 you requested a tariff classification ruling on behalf of your client, International Delicacies.
An ingredients breakdown, narrative description of the manufacturing process, product specification sheets, and pictures accompanied your inquiry.
The subject merchandise consists of five products: “Apricot Preserves with Honey,” “Raspberry Preserves with Honey,” “Strawberry Preserves with Honey,” “Fig Preserves with Honey,” and “Sour Cherry Preserves with Honey.” Each product is said to be composed of between 50-56 percent of the characteristic fruit, with the remaining ingredients common to all products being honey, lemon juice, fruit pectin, and water.
The fruit preserves are prepared by heating whole fruits, honey, and lemon juice in a kettle at 60 to 70 degrees Celsius, adding in pectin and water, transferring the complete mixture of ingredients into a cooker which is heated to 98 degrees Celsius for ten minutes, and hot filling into jars. The products will be imported for retail sale, in jars with a net weight of 28.3 grams, 215 grams, 350 grams, and 390 grams.
The applicable subheading for “Apricot Preserves with Honey” will be 2008.50.2000, 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 … not elsewhere specified or included … apricots … pulp. The general rate of duty will be 10 percent ad valorem.
The applicable subheading for “Raspberry Preserves with Honey” will be 2008.99.2120, HTSUS, which provides for fruit … otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter … not elsewhere specified or included … other … other … berries … other … red raspberries. The general rate of duty will be 4.5 percent ad valorem.
The applicable subheading for “Strawberry Preserves with Honey” will be 2008.80.0000, HTSUS, which provides for fruit … otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter … not elsewhere specified or included … strawberries. The general rate of duty will be 11.9 percent ad valorem.
The applicable subheading for “Fig Preserves with Honey” will be 2008.99.2800, HTSUS, which provides for fruit … otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter … not elsewhere specified or included … other ... other ... figs. The general rate of duty will be 9.6 percent ad valorem.
The applicable subheading for “Sour Cherry Preserves with Honey” will be 2008.60.0060, HTSUS, which provides for fruit … otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter … not elsewhere specified or included ... cherries … other … tart varieties. The general rate of duty will be 6.9 cents per kilogram plus 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 the World Wide Web at https://hts.usitc.gov/current.
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 Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division