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NY D82089





September 10, 1998

CLA-2-21:RR:NC:2:228 D82089

CATEGORY: CLASSIFICATION

TARIFF NO.: 2007.99.7500; 2106.90.9997

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,

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