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

Mr. Edward Feder
A. Burghart Shipping Co., Inc.
Hemisphere Center
Newark, NJ 07114

RE: The tariff classification of marmalade from Ireland

Dear Mr. Feder:

In your letter dated December 5, 1991, on behalf of Shamrock, U.S.A., you requested a tariff classification ruling. The merchandise is described as "Three Fruit Marmalade" is a cooked product composed of sugar, corn syrup, orange pulp and peel, pectin, grapefruit pulp and peel, lime peel, citric acid, sodium citrate and flavoring. The marmalade will be packed in 12-ounce jars.

The applicable subheading for the marmalade will be 2007.91.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for marmalades...other...citrus fruit...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