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NY 851964


May 9, 1990

CLA-2-20:S:N:N1:228 851964

CATEGORY: CLASSIFICATION

TARIFF NO.: 2008.80.0000; 2008.99.2000

Mr. Gary E. Crawford
A.N. Deringer, Inc.
HC 76 P.O. Box 625
Jackman, ME 04945-0559

RE: The tariff classification of fruit spreads from Canada.

Dear Mr. Crawford:

In your letter dated April 24, 1990, on behalf of Dolbec International Inc., Quebec, Canada, you requested a tariff classification ruling.

Samples accompanied your letter, were examined and disposed of. Strawberry Ultra Light is a product consisting of large pieces and whole strawberries suspended in a thick, paste-like medium. It is said to be composed of 53.394 percent strawberries, 26.642 percent sugar, 18.659 percent water, and less than one percent each of pectin, locust bean gum, citric acid, potassium sorbate, and colorant. Raspberry Ultra Light consists of mashed red raspberries in a thick medium, and is said to contain 53.526 percent raspberries, 26.066 percent sugar, 19.237 percent water, and less than one percent each of pectin, locust bean gum, potassium sorbate, and colorant. Each spread is packed in a retail size glass jar.

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.

Goods classifiable under subheadings 2008.80.0000 and 2008.99.2000 HTS, which have originated in the territory of Canada, will be entitled to a 11.2 and 5.6 percent ad valorem rate of duty respectively, under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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

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