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HQ 085270


August 25, 1989

CLA-2:CO:R:C:G 085270 SER

CATEGORY: CLASSIFICATION

TARIFF NO.: 2007.91.4000

Mr. Beatriz R. Ferreira
Kiviks Marknad of America
P.O. Box 340
Gaithersburg, MD 20884

RE: Orange Marmalade from Brazil

Dear Mr. Ferreira:

This is in reference to your letters of May 22, 1989, and June 26, 1989, requesting the classification of Orange Marmalade under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in Brazil was submitted.

FACTS:

The merchandise at issue is Orange Marmalade from Brazil, which is imported in glass jars containing 42 or 470 grams, net weight. It is a jelly-like spread said to contain, prior to cooking, approximately 47 percent sugar, 16 percent fruit (orange, grapefruit, and lemon), 36 percent water, and less than one percent each of fruit pectin and citric acid. Approximately 22 percent moisture is lost during processing. The finished product is said to contain approximately 60 percent sugar and 21 percent fruit.

ISSUE:

What is the classification of the merchandise at issue, Orange Marmalade from Brazil, under the HTSUSA?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Marmalades are provided for in heading 2007, HTSUSA. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes for heading 2007 describe marmalades as "a variety of jam generally prepared from citrus fruit." Jams, also provided for in this heading, are described as products "made by boiling whole fruit or fruit pulp . . . with sugar in approximately equal proportions. When cool they are of moderately firm consistency and contain pieces of the fruit." The term "approximately equal proportions" has been held to allow a fruit to sugar disparity of up to 10 percent. (HQ Ruling 083999 dated June 28, 1989). If read narrowly, the Explanatory Notes would seem to require a marmalade to possess the same fruit to sugar proportions and physical properties as a jam. In such a case, the merchandise at issue could not be classified in heading 2007.

The goal of the Harmonized System is to place all goods that are imported/exported into a specific classification category. The Harmonized System is a detailed goods nomenclature in which all goods are classified. In this context the word "goods" is used in its broadest sense to include all merchandise. The systematic detail is such that virtually all goods are classifiable by application of GRI 1; that is according to the terms of the headings and any relative Section or Chapter Notes.

Although described as a "variety of jam", the Explanatory Notes do not suggest the fruit to sugar requirement for the classification of marmalade. Domestic industry sources contacted by the National Import Specialist report that the consistency and makeup of the merchandise at issue conforms to the standards within the United States as to what constitutes "marmalade". In accordance with the goals of the HTSUSA, the marmalade should be classified as such as it conforms to the common and commercial meaning of the term, and as it is specifically labeled in the HTSUSA. Thus, the proper classification should be marmalade under the subheading 2007.91.4000 HTSUSA.

HOLDING:

The merchandise at issue, classifiable under GRI 1, is properly classified in subheading 2007.91.4000 HTSUSA, which provides for marmalades . . . being cooked preparations . . . orange marmalade. The rate of duty is 5.5% per kilogram; however, the merchandise at issue may be entitled to free entry under the Generalized System of Preferences if otherwise qualified.

Sincerely,

John Durant, Director
Commercial Rulings Division

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