CLA-2-21:RR:NC:2:228 D82089
Mr. Robert Ledoux
Arome Fleurs et Fruits Inc.
910 boule du Seminaire
St-Jean-sur-Richelieu, Quebec, Canada J3A 1B5
RE: The tariff classification of "syrups" and jellies from
Canada
Dear Mr. Ledoux:
In your letter dated August 26, 1998 you requested a tariff
classification ruling. Five samples and ingredients breakdowns
were submitted with your letter. Two products, described as
"syrups," are in the form of free-flowing liquids, in which are
suspended particles of fruits, herbs, and other plant parts. The
three jellies are semi-solid, gelatinous products in which are
suspended herbs and plant parts. Rose Syrup is composed of 49
percent sugar, 44 percent water, 5 percent white wine, 1.5
percent rose petals, and 0.5 percent rose water. Violet and
Lavender Syrup is 45 percent sugar, 30 percent water, 15 percent
white wine, 5 percent violet petals, and 5 percent lavender.
Hemerocallis and Apple Jelly consists of 45 percent sugar, 40
percent apple juice, 5 percent water, 5 percent hemerocallis
petals ( a flowering plant in the lily family), 4 percent pectin,
and one percent lemon juice. Pepper Jelly is made from 44
percent sugar, 30 percent water, 14 percent wine vinegar, 6
percent pepper, 4 percent pectin, and 2 percent lemon juice.
Pansy and Lemon Jelly contains 45 percent sugar, 23 percent
water, 23 percent lemon, 5 percent pansy petals, 4 percent
pectin, and less than one percent poppy seeds. All are put up
for retail sale, the syrups in glass bottles containing 180
milliliters (6 ounces, net weight), and the jellies in
cylindrical glass jars containing 4 ounces, net weight.
The applicable subheading for the Hemerocallis and Apple
Jelly will be 2007.99.7500, Harmonized Tariff Schedule of the
United States (HTS), which provides for jams, fruit jellies,
marmalades...being cooked preparations...fruit jellies...other.
The rate of duty will be 4.5 percent ad valorem.
The applicable subheading for the Pepper Jelly, Pansy and
Lemon Jelly, Rose Syrup, and Violet and Lavender Syrup will be
2106.90.9997, HTS, which provides for food preparations not
elsewhere specified or included...other...other...containing
sugar derived from sugar cane and/or sugar beets. The rate of
duty will be 7.6 percent ad valorem.
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 Stanley
Hopard at 212-466-5760.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division