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April 23, 1999

CLA-2-20:RR:NC:2:228 D89989

CATEGORY: CLASSIFICATION

TARIFF NO.: 2007.91.9000, 2008.92.1040, 2008.92.9094, 2008.99.2000, 2106.90.9990

P. Todd Fredette
A.N. Deringer, Inc.
173 W. Service Road
Champlain, NY 12919

RE: The tariff classification of marmalade, jams and prepared fruit from Canada.

Dear Mr. Fredette:

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

Samples and ingredients breakdowns were submitted with your letter. The samples were examined and disposed of. All are spreadable fruit preparations containing pieces of fruit, fruit peel or pine kernels suspended in a gelatinous mass, packed in square-shaped, frosted glass jars containing 250 ml with an attached spreader. Marmalade (grapefruit, orange and lemon) contains approximately 53 percent sugar, 15 percent orange, 14 percent grapefruit, 9 percent water, and 7 percent lemon. Two Fruit Jam (peach and raspberry) contains approximately 56 percent sugar, 32 percent peach, 10 percent raspberry, and 2 percent water. Jam (raspberry) contains approximately 56 percent sugar, 42 percent raspberry, and 2 percent water. Two Fruit Jam (blueberry and strawberry) contains approximately 54 percent sugar, 28 percent blueberry, 13 percent cranberry, and 5 percent water. Jam Style Spread (melon and pine nuts) contains approximately 57 percent sugar, 39 percent melon, and 3 percent pine nuts. The products also contain less than one percent each of pectin, sodium benzoate, citric acid and butter.

The applicable subheading for the Marmalade (grapefruit, orange and lemon) will be 2007.91.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for jams, fruit jellies, marmalades...other...citrus fruit...other. The rate of duty will be 4.9 percent ad valorem.

The applicable subheading for the Two Fruit Jam (blueberry and strawberry) will be 2008.92.1040, HTS, which provides for fruit, 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...in airtight containers and not containing apricots, citrus fruits, peaches or pears...other. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the Two Fruit Jam (peach and raspberry) will be 2008.92.9094, HTS, which provides for fruit, 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...other. The rate of duty will be 15.3 percent ad valorem.

The applicable subheading for the Jam (raspberry) will be 2008.99.2000, HTS, which provides for fruit, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included ...other...berries...other. The rate of duty will be 4.9 percent ad valorem.

The applicable subheading for the Jam Style Spread (melon and pine nuts) will be 2106.90.9990, HTS, which provides for food preparations not elsewhere specified or included...other...other ...canned. The 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 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 212-637-7065.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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See also:

• Tariff No.: 2007.91.90 - Citrus jams, fruit jellies, and marmalades (other than orange)
• Tariff No.: 2008.92.10 - Mixtures of fruit or edible parts of plants, in airtight cont. excl. apricots, citrus, peaches or pears (incl. canned tropical fruit salad)
• Tariff No.: 2008.92.90 - Mixtures of fruit or other edible parts of plants, otherwise prepared or preserved, nesi (excluding tropical fruit salad)
• Tariff No.: 2008.99.20 - Berries, other than blueberries and strawberries, otherwise prepared or preserved, nesi
• Tariff No.: 2106.90.99 - Food preparations not elsewhere specified or included, not canned or frozen