United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1995 NY Rulings > NY 805181 - NY 805299 > NY 805193

Previous Ruling Next Ruling
NY 805193



January 6, 1995

CLA-2-20:S:N:N7:228 805193

CATEGORY: CLASSIFICATION

TARIFF NO.: 2007.91.4000; 2008.50.4000; 2008.60.0040; 2008.60.0060; 2008.80.0000

Mr. Michell Paetzold
Source Atlantic, Inc.
Glenpointe Center East
Teaneck, NJ 07666

RE: The tariff classification of fruit spreads from Switzerland.

Dear Mr. Paetzold:

In your letter dated December 12, 1994, you requested a tariff classification ruling.

Samples, ingredients breakdowns, and a description of the manufacturing process were provided with your letter. The samples were examined and disposed of. The products are "Hero" brand Orange Bitter Light, Apricot Light, Black Cherry Light and Strawberry Light. All are spreadable fruit preparations with whole or pieces of fruit or fruit peel suspended in a gelatinous mass. They are prepared by cooking the ingredients with sugar until the desired brix value is reached then hot filled into 225 gram glass jars. The Orange Bitter Light consists of fructose (36.70%), oranges (35%), water (27.47%), pectin (.81%) and citric acid (0.03%). The Apricot Light consists of apricot (60%), fructose (33.51%), water (5.33%), pectin (0.76%), citric acid (0.35%) and ascorbic acid (0.05%). The Black Cherry Light consists of black cherries (60%), fructose (31.11%), water (7.30%), pectin (1.10%) and citric acid (0.50%). The Strawberry Light consists of strawberries (60%), fructose (35.2%), water (3.03%), fruit juice (0.82%), pectin (0.64%) and citric acid

The applicable subheading for the Orange Bitter Light will be 2007.91.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for jams, fruit jellies, marmalades...being cooked preparations...other...citrus fruit...orange marmalade. The rate of duty will be 5.5 percent ad valorem.

The applicable subheading for the Apricot Light will be 2008.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit...otherwise prepared or preserved, whether or not containing added sugar or...spirit... apricots ...other. The rate of duty will be 35 percent ad valorem.

The applicable subheading for the Black Cherry Light,if a sweet variety of cherry is used, will be 2008.60.0040, HTS, which provides for fruit... otherwise prepared or preserved...cherries ...other...sweet varieties. The rate of duty will be 15.4 cents per kilogram plus 10 percent ad valorem.

The applicable subheading for the Black Cherry Light, if a tart variety of cherry is used, will be 2008.60.0060, HTS, which provides for fruit...otherwise prepared or preserved...cherries ...other...tart varieties. The rate of duty will be 15.4 cents per kilogram plus 10 percent ad valorem.

The applicable subheading for the strawberry spread will be 2008.80.0000, HTS, which provides for fruit...otherwise prepared or preserved...strawberries. The rate of duty will be 14 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

Previous Ruling Next Ruling

See also: