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April 23, 1999

CLA-2-20:RR:NC:2:228 D89988


TARIFF NO.: 2007.91.4000, 2007.99.4500, 2007.99.4500, 2008.70.0020, 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 or fruit peal suspended in a gelatinous mass, packed in square-shaped, frosted glass jars containing 250 ml with an attached spreader. Marmalade (orange) contains approximately 52 percent sugar, 36 percent orange, and 12 percent water. Two Fruit Jam (strawberry and blueberry) contains approximately 54 percent sugar, 35 percent strawberry, and 10 percent blueberry. Three Fruit Jam (strawberry, apricot, and blueberry) contains approximately 55 percent sugar, 26 percent strawberry, 9 percent apricot, and 9 percent blueberry. Jam (peach) contains approximately 55 percent sugar, 41 percent peach, and 3 percent water. Two Fruit Jam (raspberry and rhubarb) contains approximately 58 percent sugar, 29 percent rhubarb, and 10 percent raspberry. The products also contain less than one percent each of pectin, sodium benzoate, citric acid and butter.

The applicable subheading for the Marmalade (orange) 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 3.8 percent ad valorem.

The applicable subheading for the Two Fruit (strawberry and blueberry) and Three Fruit Jam (strawberry, apricot and blueberry) will be 2007.99.4500, HTS, which provides for jams...other...other...other. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the Jam (peach), will be 2008.70.0020, HTS, which provides for fruit...otherwise prepared or preserved...peaches...in containers each holding less than 1.4 kg. The rate of duty will be 17.5 percent ad valorem.

The applicable subheading for the Two Fruit Jam (rhubarb and raspberry) 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.


Robert B. Swierupski

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