CLA-2-20:OT:RR:NC:N2:228
Ms. Winnie Yap
Rutherford & Meyer
P.O. Box 22-164
Khandallah, Wellington
New Zealand
RE: The tariff classification of food products from New Zealand
Dear Ms. Yap:
In your letter, dated May 23, 2014, received on June 18, 2014, you requested a tariff classification ruling.
Ingredients breakdowns and samples accompanied your letter. The samples were examined and disposed of. The Fig and Mustard Spread is a chutney-like, brown paste with small chunks of fruit, retail packed in a screw lid type plastic jar containing 230 grams (8.11 oz.), net weight. The paste is composed of approximately 46 percent fig pulp, 16 percent onions, 14 percent apples, 12 percent brown sugar, 9 percent cider vinegar, 2 percent salt, and less than one percent each of yellow mustard seeds, rice bran oil, turmeric, and mustard powder. The product can be served as an accompaniment with meats and served with cheese and a sandwich. The Guava Spread is a cooked, jelly-like, brown jam with a spreadable consistency, retail packed in a screw lid type plastic jar containing 250 grams (8.8 oz.), net weight. The product is composed of approximately 48 percent guava pulp, 26 percent sugar, 21 percent glucose, 3 percent dextrose, 1 percent pectin, and less than one percent each of citric acid, tartaric acid, sodium citrate, and guava nature flavoring.
The applicable subheading for the Guava Spread will be 2007.99.3000, HTSUS, which provides for jams … obtained by cooking, whether or not containing added sugar or other sweetening matter … other … other … jams … guavas. The rate of duty will be free.
The applicable subheading for the Fig and Mustard Spread will be 2103.90.9091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sauces and preparations therefore ... other ... other ... other. The rate of duty will be 6.4 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 the 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 ww.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 Bruce N. Hadley, Jr. at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division