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NY C85766

April 1, 1998

CLA-2-20:RR:NC:2:228 C85766


TARIFF NO.: 2007.91.4000; 2008.92.1040; 2008.80.0000; 2106.90.9997

Mr. Stewart McBride
Hudson's International
Old Carriage House
72 Spiersbridge Road
Thornliebank, Glasgow G46 7UJ Scotland

RE: The tariff classification of fruit spreads from Scotland

Dear Mr. McBride:

In your letter dated March 17, 1998 you requested a tariff classification ruling.

Ingredients breakdowns, descriptions of the manufacturing processes, and five samples were submitted with your letter. The samples were examined and disposed of. All are cooked, spreadable, fruit and sugar-based food products, packed in glass jars containing 11 or 12 ounces, net weight. Dundee Coarse Cut Marmalade is composed of approximately 61 percent sugar, 39 percent oranges, and less than one percent each of pectin and citric acid. Glen Shiel Strawberry Preserve contains 57 percent sugar, 43 percent strawberries, and less than one percent each of citric acid and pectin. Inverness Wild Berry Preserve is 56 percent sugar, 17 percent strawberries, 14 percent raspberries, 9 percent black currants, 4 percent blackberries, and less than one percent of pectin and citric acid. Blairgowrie Raspberry & Redcurrant Preserve is made from 56 percent sugar, 31 percent raspberries, 13 percent red currants, and less than one percent pectin and citric acid. Loch Lomond Lemon Curd consists of 48 percent sugar, 26 percent eggs, 17 percent lemons, 9 percent butter, and less than one percent pectin and lemon oil.

The applicable subheading for the Dundee Coarse Cut Marmalade will be 2007.91.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for jams, fruit jellies, marmalades...being cooked preparations...other...citrus fruit...orange marmalade. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the Glen Shiel Strawberry Preserve will be 2008.80.0000, HTS, which provides for fruit... otherwise prepared or preserved...strawberries. The rate of duty will be 12.6 percent ad valorem.

The applicable subheading for the Inverness Wild Berry Preserve and the Blairgowrie Raspberry & Redcurrant Preserve will be 2008.92.1040, HTS, which provides for fruit...otherwise prepared or preserved...other...mixtures...in airtight containers and not containing apricots, citrus fruits, peaches or pears...other. The rate of duty will be 6.1 percent ad valorem.

The applicable subheading for the Loch Lomond Lemon Curd will be 2106.90.9997, HTS, which provides for food preparations not elsewhere specified or included...other...other...containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 7.6 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 212-466-5760.


Robert B. Swierupski

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