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NY A87561



October 1, 1996

CLA-2-20:RR:NC:FC:228 A87561

CATEGORY: CLASSIFICATION

TARIFF NO.: 2007.99.0500, 2007.99.1000, 2007.99.1500, 2007.99.3500, 2007.99.4000, 2007.99.4500

Ms. Kathleen Queenan
John S. Connor, Inc.
P.O. Box 1717
Baltimore, MD 21203

RE: The tariff classification of fruit jams from Spain.

Dear Ms. Queenan:

In your letters dated July 22, 1996, and September 9, 1996, you requested a tariff classification ruling.

Six samples were submitted with earlier correspondence. Your current letter has provided ingredients breakdowns and a description of the manufacturing process. The samples were opened, examined, and disposed of. "Fragata" brand All Natural Preserves are cooked food preparations in six different varieties - raspberry, strawberry, blackberry, peach, pineapple, and Fruit of the Forest (raspberries, strawberries, blueberries, and blackberries), put up for retail sale in glass jars containing 350 grams, net weight. Each contains between 50.2 and 50.5 percent sugar, between 45 and 48 percent fruit, between 0.9 and 3.7 percent water, and less than one percent each of pectin, citric acid, and potassium sorbate. Examination of the peach, blackberry and raspberry varieties revealed very small pieces of fruit and/or seeds suspended in a gelatinous medium. The strawberry variety contained large pieces of, and whole strawberries. The pineapple flavor exhibited no discernable pieces of fruit in the thick pulpy mass, and The Fruit of the Forest was a very thick gel. All are prepared by heating the fruit (or fruit pulp) with the sugar, citric acid, pectin and potassium sorbate, chilled, packed in glass jars, and vacuum sealed. Once the jars are sealed, they are cooled by a cold water shower in order to obtain a properly gelled product.

The applicable subheading for the raspberry jam will be 2007.99.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for jams, being cooked preparations, whether or not containing added sugar or other sweetening matter ...other...other...lingonberry and raspberry. The rate of duty will be 2.6 percent ad valorem.

The applicable subheading for the strawberry jam will be 2007.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for jams...other...other...strawberry. The rate of duty will be 4 percent ad valorem.

The applicable subheading for the blackberry and Fruit of the Forest jam will be 2007.99.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for jams... other...other...currant and other berry. The rate of duty will be 2.5 percent ad valorem.

The applicable subheading for the peach jam will be 2007.99.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for jams...other...other...peach. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the pineapple jam will be 2007.99.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for jams...other...other...pineapple. The rate of duty will be 4.7 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,

Roger J. Silvestri
Director

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