CLA-2-20:OT:RR:NC:N5:228
Maiken Thomsen
Fynbo Foods A/S
Sigenvej 9 Vrå 9760 Denmark
RE: The tariff classification of fruit spreads from Denmark
Dear Ms. Thomsen:
In your letter dated June 9, 2023, you requested a tariff classification ruling.
An ingredients breakdown, a narrative description of the manufacturing process, product specification sheets, and pictures of three products accompanied your inquiry.
The subject merchandise, “Fynbo Spiced Apple Fruit Spread,” “Fynbo Premium Cranberry-Orance Fruit Spread,” and “Fynbo Premium Christmas Fruit Spread,” are described as fruit spreads obtained by cooking fruit and sugar together, in addition to adding a gelling agent (fruit pectin) and an acidity regulator (citric acid). The final products are said to have a soft and creamy sauce-like texture, containing pieces of fruit, while exhibiting the natural color and taste of the characteristic fruits.
The first product, “Fynbo Spiced Apple Fruit Spread,” is said to contain approximately 50 percent apple, 40 percent sugar, 9 percent water and trace amounts of citric acid, fruit pectin, potassium sorbate and spices. The second product, “Fynbo Premium Cranberry-Orance Fruit Spread,” is said to contain approximately 50 percent fruit (cranberry and orange), 42 percent sugar, 7 percent water, and trace amounts of citric acid, fruit pectin and potassium sorbate. The third product, “Fynbo Premium Christmas Fruit Spread,” is said to contain approximately 50 percent fruit (strawberry, blackcurrant, raspberry, and orange pulp), 41 percent sugar, 8 percent water and trace amounts of citric acid, fruit pectin, potassium sorbate and spices.
The fruit spreads are said to be prepared by boiling the fruits in water to 100 degrees Celsius for five to ten minutes. Next, the characteristic fruits for each variety are combined with sugar and spices and heated to temperatures in excess of 82 degrees Celsius for, at minimum, ten minutes. Citric acid and potassium sorbate are then added, and the total dry matter of the mixture is carefully regulated (by adding or evaporating water) to 47 degrees brix by a refractometer. The products are cooled to 50-60 degrees Celsius and filled into 14-ounce jars through an industrial filling system. The fruit spreads will be packed and sold together in a gift carton and are intended to be used on bread, yogurt, or as an accompaniment to desserts.
Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied in order.
GRI 3 (b) provides as follows:
When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
In understanding the language of the HTSUS, the Explanatory Notes (“EN”) of the Harmonized Commodity Description and Coding System may be utilized. The EN, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989).
The EN to GRI 3(b) state, in pertinent part:
For the purposes of this Rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which:
consist of at least two different articles which are, prima facie, classifiable in different headings.
The term “goods put up in sets for retail sale” therefore only covers sets consisting of goods which are intended to be sold to the end user where the individual goods are intended to be used together. For example, different foodstuffs intended to be used together in the preparation of a ready-to-eat dish or meal, packaged together and intended for consumption by the purchaser would be a “set put up for retail sale.”
The EN to GRI 3(b) further provide the following example of a set that can be classified by reference to GRI 3(b):
Sets, the components of which are intended to be used together in the preparation of a spaghetti meal, consisting of a packet of uncooked spaghetti (heading 19.02), a sachet of grated cheese (heading 04.06) and a small tin of tomato sauce (heading 21.03), put up in a carton:
In your letter, you requested the classification of a holiday pack of the three varieties of fruits spreads referenced above. They will be packaged together and sold in a gift carton. The subject merchandise would not be considered a set for tariff classification purposes. It does not consist of at least two different articles which are, prima facie, classifiable in different headings. Therefore, each variety of fruit spread will be classified separately.
The applicable subheading for the products, “Fynbo Spiced Apple Fruit Spread,” “Fynbo Premium Cranberry-Orance Fruit Spread,” and “Fynbo Premium Christmas Fruit Spread,” 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 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 and Border Protection 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, please contact National Import Specialist Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division