CLA-2-20:OT:RR:NC:N2:228
Ms. Maiken Thomsen
Fynbo Foods A/S
Sigenvej 9
Vraa, 9760
Denmark
RE: The tariff classification of fruit spreads from Denmark
Dear Ms. Thomsen:
In your letter dated January 24, 2022, you requested a tariff classification ruling.
Ingredient breakdowns, narrative descriptions of the manufacturing processes, and close-up high-resolution photographs of the products, with and without the packagings, were submitted with your letter.
The first product, “Fynbo Premium Apricot Fruit Spread,” is said to contain approximately
50 percent apricots, 42 percent sugar, 7 percent water and trace amounts of citric acid (acidity regulator), fruit pectin (gelling agent) and potassium sorbate (preservative). The product has a natural taste and colour from the apricots and a spreadable and creamy texture containing pieces of fruit.
The second product, “Fynbo Premium Cherry Fruit Spread,” is said to contain approximately
50 percent cherries, 42 percent sugar, 7 percent water and trace amounts of citric acid, fruit pectin and potassium sorbate. The product has a natural taste and colour from the cherries and a spreadable and creamy texture containing pieces of fruit.
The third product, “Fynbo Premium Fig Fruit Spread,” is said to contain approximately.
50 percent figs, 38 percent sugar, 11 percent water and trace amounts of citric acid, fruit pectin and potassium sorbate. The product has a natural taste and colour from the figs and a spreadable and creamy texture containing pieces of figs.
The fourth product, “Fynbo Premium Lingonberry Fruit Spread,” is said to contain approximately
50 percent lingonberries, 44 percent sugar, 5 percent water and trace amounts of citric acid, fruit pectin and potassium sorbate. The product has a natural taste and colour from the lingonberries and a spreadable and creamy texture containing pieces of berries.
The fifth product, “Fynbo Premium Strawberry Fruit Spread,” is said to contain approximately
50 percent strawberries, 43 percent sugar, 6 percent water and trace amounts of citric acid, fruit pectin and potassium sorbate. The product has a natural taste and colour from strawberries and a spreadable and creamy texture containing pieces of berries.
“Fynbo Premium Apricot Fruit Spread,” is boiled in water to 100 degrees C for 5 minutes. Next, “Fynbo Premium Apricot Fruit Spread” and “Fynbo Premium Fig Fruit Spread” are processed by adding sugar to the pulp concentrates. The mixtures are heated to greater than 82 degrees C for 10 minutes. Citric acid, pectin and potassium sorbate are added to both product mixtures. The total dry matter of the two product mixtures is regulated (by adding or evaporating water) to 49 degrees brix by refractometer. Both products are cooled to 50-60 degrees C and filled into 14-ounce jars through an industrial filling system.
“Fynbo Premium Strawberry Fruit Spread” and “Fynbo Premium Cherry Fruit Spread” are processed in an industrial kettle, where the cherries, strawberries and sugar are heated to greater than 82 degrees C for 10 min. Pectin is dissolved in hot water and added to the hot mixture while continuously stirring the mixture. Next, citric acid and potassium sorbate are added and the total dry matter of the mixture, which is regulated (by adding or evaporating water) to 49 degrees brix by refractometer. The product is cooled down (50-60 degrees C) and filled into 14-ounce jars through an industrial filling system.
“Fynbo Premium Lingonberry Fruit Spread” is processed in an industrial kettle, where the lingonberries are boiled (100 degrees C) for 5 minutes in water. Blueberries and sugar are added to the mixture and heated to greater than 82 degrees C for 10 minutes. Pectin is dissolved in hot water and then added to the hot mixture while stirring continuously. Next, citric acid and potassium sorbate are added and the total dry matter of the mixture, which is regulated (by adding or evaporating water) to 49 degrees brix by refractometer. The product is cooled down (50-60 degrees C) and filled into 14-ounce jars through an industrial filling system.
The applicable subheading for “Fynbo Premium Apricot Fruit Spread,” will be 2007.99.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for jams, fruit jellies, marmalades…other…jams…apricot. The general rate of duty will be 3.5 percent ad valorem.
The applicable subheading for “Fynbo Premium Cherry Fruit Spread,” will be 2007.99.2500, HTSUS, which provides for jams, fruit jellies, marmalades…other…jams…cherry. The general rate of duty will be 4.5 percent ad valorem.
The applicable subheading for “Fynbo Premium 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.
The applicable subheading for “Fynbo Premium Lingonberry Fruit Spread,” will be 2007.99.0500, HTSUS, which provides for jams, being cooked preparations, whether or not containing added sugar or other sweetening matter . . . other...other...lingonberry and raspberry. The general rate of duty will be 1.8 percent ad valorem.
The applicable subheading for “Fynbo Premium Strawberry Fruit Spread,” will be 2007.99.1000, HTSUS, which provides for jams, fruit jellies, marmalades…other…jams…strawberry. 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