CLA-2-20:OT:RR:NC:N2:228
Mrs. Maiken Thomsen
Fynbo Foods A/S
Sigenvej 9
Vraa, 9760
Denmark
RE: The tariff classification of fruit spreads from Denmark
Dear Mrs. Thomsen:
In your letter dated January 24, 2022 you requested a tariff classification ruling.
An ingredients breakdown, narrative description of the manufacturing process, product specification sheets, and pictures of five products accompanied your inquiry.
The subject merchandise, “Fynbo Gourmet Blackcurrant Fruit Spread,” “Fynbo Gourmet Apricot Fruit Spread,” “Fynbo Gourmet Boysenberry Fruit Spread,” “Fynbo Gourmet Plum Fruit Spread,” and “Fynbo Gourmet Fig Fruit Spread” are described as fruit spreads obtained by cooking fruit and sugar together, in addition to adding pectin and lemon juice concentrate. The final products are said to have a gelled consistency with a spreadable and creamy texture.
The first product, “Fynbo Gourmet Blackcurrant Fruit Spread,” is said to contain approximately 60 percent blackcurrant, 31 percent sugar, 9 percent water, and trace amounts of percent pectin.
The second product, “Fynbo Gourmet Apricot Fruit Spread,” is said to contain approximately 60 percent apricot, 31 percent sugar, 7 percent water, 1 percent lemon juice concentrate, and trace amounts of pectin.
The third product, “Fynbo Gourmet Boysenberry Fruit Spread,” is said to contain approximately 60 percent boysenberry, 30 percent sugar, 9 percent water, and trace amounts of lemon juice concentrate and pectin.
The fourth product, “Fynbo Gourmet Plum Fruit Spread,” is said to contain approximately 60 percent plum, 32 percent sugar, 7 percent water, and trace amounts of lemon juice concentrate and pectin.
The fifth product, “Fynbo Gourmet Fig Fruit Spread” is said to contain approximately 60 percent fig, 26 percent sugar, 13 percent water, and trace amounts of lemon juice concentrate and pectin.
The fruit spreads are said to be prepared by heating the characteristic fruits and sugar, adding the remaining ingredients to the hot mixture, continuously stirring, and hot filling into jars through an industrial filling system. The products will be imported for retail sale in 7 ounce glass jars, and are intended to be used on bread, yogurt, ice-cream or cakes.
The applicable subheading for the first product, “Fynbo Gourmet Blackcurrant Fruit Spread,” will be 2008.99.2140, 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, not elsewhere specified or included . . . other, including mixtures other than those of subheading 2008.19 . . . other . . . berries . . . other . . . other. The general rate of duty will be 4.5 percent ad valorem.
The applicable subheading for the second product, “Fynbo Gourmet Apricot Fruit Spread,” will be 2008.50.4000, HTSUS, which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included . . . apricots . . . other. The general rate of duty will be 29.8 percent ad valorem.
The applicable subheading for the third product, “Fynbo Gourmet Boysenberry Fruit Spread,” will be 2008.99.2140, 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 . . . other, including mixtures other than those of subheading 2008.19 . . . other . . . berries . . . other . . . other. The general rate of duty will be 4.5 percent ad valorem.
The applicable subheading for the fourth product, “Fynbo Gourmet Plum Fruit Spread,” will be 2008.99.6000, HTSUS, which provides for ruit, nuts and other edible parts of plants, otherwise prepared or preserved…not elsewhere specified or included…other…other…plums (including prune plums and sloes). The general rate of duty will be 11.2 percent ad valorem.
The applicable subheading for the fifth product, “Fynbo Gourmet Fig Fruit Spread” 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.
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