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April 23, 1999

CLA-2-18:RR:NC:SP:232 D89986

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.9090; 2008.92.9094; 2008.92.1040; 2106.90.9990

Mr. P. Todd Fredette
A.N. Deringer, Inc.
173 West Service Road
Champlain, NY 12912

RE: The tariff classification of “Irish” Fruit Coulis, “Chocolate Praline” Spread, “Grand Marnier” Chocolate Syrup, “Very Berry” ‘jam’, “Peach Raspberry Rhubarb” ‘jam’ from Canada.

Dear Mr. Fredette:

In your letter dated March 24, 1999, on behalf of Le Farfadet Confiserie of Laval-Ouest, Quebec, Canada, you requested a tariff classification ruling.

You submitted descriptive literature and samples with your request. The subject merchandise is a mixture of several types of products.

The first product is “Irish” (pear and kiwi fruit) fruit coulis, which will be imported in various sizes for retail sale; the sample submitted was in a 250 milliliter frosted glass bottle. The sample has an informational tag tied with raffia around the neck. There is brown paper covering the lid, and it is also decorated with plastic fruits, not necessarily indicative of any fruit content. The coulis is intended for use as a glaze on meats or as a topping for such things as ice cream and pancakes. The “Irish” fruit coulis is described as containing 31.67 percent sugar, 24.8 percent pear, 24.8 percent kiwi, 15.5 percent water, 3.1 percent glucose, and traces of pectin, cream of tartar, and potassium sorbate.

The next item is “Chocolate Praline”, a chocolate spread which is described in the literature as intended for use as icing for cookies, muffins, toast or cakes. It will be imported in

various sizes for retail sale; the samples submitted were in 50 gram and 225 gram frosted glass jars. Informational tags are tied with raffia around the necks of the samples. There is brown paper covering the lid of the larger jar, secured with the raffia. The larger jar lid is also decorated with a 3 inch long, 10/16 inch wide, flat, double-ended spatulate-shaped wooden object, reminiscent of the wooden “spoons” dispensed with ice cream cups. The “Chocolate Praline” is said to consist of 45.8 percent chocolate, 22.7 percent milk, 13 percent pralines, 11.25 percent sugar, 5.62 percent water, 1.61 percent glucose, and traces of cream of tartar and potassium sorbate.

Another product is a “Grand Marnier” flavored chocolate syrup which will be imported in various sizes for retail sale; the sample submitted was in a 7 1/2 inch tall, 250 milliliter frosted glass bottle. The sample has an informational tag tied with raffia around the neck. There is brown paper covering the lid, and it is also decorated with plastic fruits, not necessarily indicative of any fruit content. The syrup is intended for use in milkshakes or as a coating for fruit, ice cream, pancakes, etc.. The “Grand Marnier” syrup is said to contain 56 percent sugar, 28 percent water, 8.95 percent cocoa, 6 percent glucose, and traces of alcohol, flavors, cream of tartar and potassium sorbate.

The last two products are “Very Berry” and “Peach Raspberry Rhubarb” fruit ‘jams’. The products will be imported in various sizes for retail sale; the samples submitted were in 250 milliliter frosted glass jars. The samples have informational tags and decorations tied with raffia around the neck. The lids are covered with brown paper and decorated with small plastic berries, not necessarily indicative of any fruit content of the subject ‘jam’, and a 4 inch long metal spreader with a wooden handle. The products are gelatinous masses in which pieces if fruit are suspended. The “Very Berry” is said to contain 56.24 percent sugar, 21.29 percent strawberry, 10.88 percent raspberry, 10.88 percent blueberry, and traces of pectin, sodium benzoate, and citric acid. The “Peach Raspberry Rhubarb” ‘jam’ is described as containing 56.2 percent sugar, 20.41 percent peach, 12.56 percent rhubarb, 8.19 percent raspberry, 1.88 percent water, and traces of pectin, sodium benzoate, and citric acid.

The applicable tariff provision for the “Grand Marnier” flavored chocolate syrup and the “Chocolate Praline” spread will be 1806.90.9090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other...Other. The general rate of duty will be 6.2 percent ad valorem.

The applicable tariff provision for the “Irish” (pear and kiwi fruit) fruit coulis will be 2008.92.9094, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Fruits, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: Other, including mixtures other than those of subheading 2008.19: Mixtures: Other: Other. The general rate of duty will be 15.3 percent ad valorem.

The applicable tariff provision for the “Very Berry” ‘jam’ will be 2008.92.1040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Fruits, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: Other...: Mixtures: In airtight containers and not containing apricots, citrus fruits, peaches or pears...Other. The general rate of duty will be 5.8 percent ad valorem.

The applicable tariff provision for the “Peach Raspberry Rhubarb” ‘jam’ will be 2106.90.9990, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Food preparations not elsewhere specified or included: Other: Other: Other: Canned. The general rate of duty will be 7 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 John Maria at 212-637-7059.

Sincerely,

Robert B. Swierupski
Director,

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