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 four products accompanied your inquiry.
The subject merchandise, “Fynbo I Love Fruit Strawberry Fruit Spread,” “Fynbo I Love Fruit Apricot Fruit Spread,” “Fynbo I Love Fruit Red Fruits Fruit Spread,” and “Fynbo I Love Fruit Blueberry Fruit Spread,” is described as fruit spreads obtained by cooking fruit and grape juice concentrate 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 I Love Fruit Strawberry Fruit Spread,” is said to contain approximately 52 percent rectified grape juice concentrate, 40 percent strawberry, 4 percent water, 2 percent lemon juice concentrate, 1 percent cranberry juice concentrate and 1 percent pectin.
The second product, “Fynbo I Love Fruit Apricot Fruit Spread,” is said to contain approximately 49 percent rectified grape juice concentrate, 28 percent apricot, 21 percent water, 1 percent lemon juice concentrate and 1 percent pectin.
The third product, “Fynbo I Love Fruit Red Fruits Fruit Spread,” is said to contain approximately 53 percent rectified grape juice concentrate, 42 percent fruit (strawberry, raspberry, and blackcurrant), 4 percent water, 1 percent pectin, and trace amounts of lemon juice concentrate.
The fourth product, “Fynbo I Love Fruit Blueberry Fruit Spread,” is said to contain approximately 52 percent rectified grape juice concentrate, 39 percent blueberry, 7 percent water, 1 percent pectin, and trace amounts of lemon juice concentrate.
The fruit spreads are said to be prepared by heating the characteristic fruits, grape juice concentrate, pectin, and other ingredients, continuously stirring, and hot filling into jars through an industrial filling system. The products will be imported for retail sale in 9-ounce glass jars, and are intended to be used on bread, yogurt, ice-cream or cakes.
The applicable subheading for the first product, “Fynbo I Love Fruit Strawberry Fruit Spread,” will be 2008.80.0000, 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 … strawberries. The general rate of duty will be 11.9 percent ad valorem.
The applicable subheading for the second product, “Fynbo I Love Fruit 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 I Love Fruit Red Fruits Fruit Spread,” when imported in airtight containers will be will be 2008.97.1040, 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 … mixtures … in airtight containers and not containing apricots, citrus fruits, peaches or pears … other. The general rate of duty will be 5.6 percent ad valorem. If the containers are not airtight, the applicable subheading will be 2008.97.9094, HTSUS, which provides for fruit … otherwise prepared or preserved … other, including mixtures … mixtures … other … other … other. The general rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the fourth product, “Fynbo I Love Fruit Blueberry Fruit Spread,” will be 2008.99.1890, 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 . . . blueberries . . . other. The general rate of duty will be 2.2 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