The tariff classification of a fruit spread from New Zealand

N066880 July 20, 2009 CLA-2-20:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2008.80.0000 Mr. Jan Mayer Meycov Food Limited 51 Sydney Street Petone Wellington 5012 New Zealand RE: The tariff classification of a fruit spread from New Zealand Dear Mr. Mayer: In your letters dated May 27, 2009, and June 17, 2009, you requested a tariff classification ruling. Ingredients breakdowns and copies of product labels were submitted with your first letter. A sample was submitted with your second letter. The sample was examined and disposed of. Rutherford & Mayer brand HoneyPlus products are described as “jelly” fruit spreads. The Honey + Cherry and Honey + Apricot fruit spreads were the subjects of a previous ruling, our file N062266, dated June 11, 2009. The Honey + Strawberry fruit spread is a very thick paste composed of 46.4 percent strawberry, 26.7 percent honey, 25.3 percent glucose, 0.6 percent pectin, 0.5 percent citric acid, and 0.2 percent sodium citrate. The spread is made by simmering fruit pulp and sugar, adding pectin, and combining with heated honey. It is put up in containers holding 300 grams, twelve containers per carton. The applicable subheading for the Rutherford & Mayer brand Honey + Strawberry fruit spread will be 2008.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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…strawberries. The rate of duty will be 11.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 646-733-3029. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division