The tariff classification of fruit spreads from the United Kingdom

NY 895329 March 22, 1994 CLA-2-20:S:N:N7:228 895329 CATEGORY: Classification TARIFF NO.: 2008.80.0000; 2008.99.2000 Mr. Gary L. Worrell Christopher Brookes Distinctive Foods 14014 38th Ave. N.E. Seattle, WA 98125 RE: The tariff classification of fruit spreads from the United Kingdom Dear Mr. Worrell: In your letter dated February 7, 1994, you requested a tariff classification ruling. Ingredients breakdowns for two products accompanied your letter. Samples, submitted with earlier correspondence, were examined and disposed of. The products are strawberry and raspberry spreads, put up in glass jars containing 1.5-ounces, net weight. Both products are prepared by cooking all ingredients until a desired soluble solids content has been attained. Examination of the samples shows both have moderately firm, but spreadable consistencies, and contain no identifiable fruit pieces. The strawberry spread contains many scattered seeds; the raspberry spread is seedless. The strawberry product is made from 56.37 percent sugar, 42.95 percent fruit, and less than one percent each of lemon juice and pectin. The ingredients in the raspberry spread are 56.66 percent sugar, 42.66 percent fruit, and less than one percent each of lemon juice and pectin. The applicable subheading for the strawberry spread will be 2008.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit...otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter...strawberries. The rate of duty will be 14 percent ad valorem. The applicable subheading for the raspberry spread will be 2008.99.2000, HTS, which provides for fruit...otherwise prepared or preserved...other...berries...other. The rate of duty will be 7 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