CLA-2-20:OT:RR:NC:N2:228
Ms. Maiken Thomsen
Fynbo Foods A/S
Sigenvej 9
Vraa, 9760
Denmark
RE: The tariff classifications of fruit spreads from Denmark
Dear Ms. Thomsen:
In your letter dated January 24, 2022, you requested a tariff classification ruling.
Ingredient breakdowns, narrative descriptions of the manufacturing processes, and close-up high-resolution photographs of the products, with and without the packagings, were submitted with your letter.
The first product, “Fynbo Premium Apricot Fruit Spread,” is said to contain approximately 50 percent apricot, 42 percent sugar, 7 percent water and trace amounts of citric acid (acidity regulator), fruit pectin (gelling agent) and potassium sorbate (preservative). The product is described as having a natural taste and colour from the fruit. Its texture is spreadable and creamy with pieces of fruit.
The second product, “Fynbo Premium Blackcurrant Fruit Spread,” is said to contain approximately
50 percent blackcurrant, 42 percent sugar, 7 percent water and trace amounts of fruit pectin and potassium sorbate. The product is described as having a natural taste and colour from the fruit. Its texture is spreadable and creamy containing whole berries.
The third product, “Fynbo Premium Blueberry Fruit Spread,” is said to contain approximately 50 percent blueberry, 42 percent sugar, 6 percent water and trace amounts of citric acid, fruit pectin and potassium sorbate. The product is described as having a natural taste and colour from the fruit. Its texture is spreadable and creamy containing whole berries.
The fourth product, “Fynbo Premium Fig Fruit Spread,” is said to contain approximately 50 percent figs, 38 percent sugar, 11 percent water and trace amounts of citric acid, fruit pectin and potassium sorbate. The product is described as having a natural taste and colour from the fruit. Its texture is spreadable and creamy containing pieces of figs.
The fifth product, “Fynbo Premium Mixed Fruit Fruit Spread,” is said to contain approximately
50 percent fruit (strawberry, blackcurrant, raspberry), 43 percent sugar, 6 percent water and trace amounts of citric acid, fruit pectin and potassium sorbate. The product is described as having a natural taste and colour from the fruit. Its texture is spreadable and creamy containing whole berries.
Each product, except for “Fynbo Premium Fig Fruit Spread,” are boiled in water to 100 degrees C for 5 minutes. Next, all five products are processed by adding sugar to the pulp concentrates and the mixtures are heated to greater than 82 degrees C for 10 minutes. Citric acid is added to each product, except for “Fynbo Blackcurrant Fruit Spread”. Then, pectin and potassium sorbate are added to all five product mixtures. The total dry matter of the five product mixtures is regulated (by adding or evaporating water) to 49 degrees brix by refractometer. The five products are cooled to 50-60 degrees C and filled into 3-ounce jars through an industrial filling system.
The applicable subheading for “Fynbo Premium Apricot Fruit Spread,” will be 2007.99.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for jams, fruit jellies, marmalades…other…jams…apricot. The general rate of duty will be 3.5 percent ad valorem.
The applicable subheading for “Fynbo Premium Blackcurrant Fruit Spread” and “Fynbo Premium Blueberry Fruit Spread,” will be 2007.99.1500, HTSUS, which provides for jams, fruit jellies, marmalades…obtained by cooking, whether or not containing added sugar or other sweetening matter…other…other… jams…currant and other berry. The general rate of duty will be 1.4 percent ad valorem.
The applicable subheading for “Fynbo Premium Fig Fruit Spread,” will be 2008.99.2800, HTSUS, which provides for fruit … otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter … not elsewhere specified or included … other ... other ... figs. The general rate of duty will be 9.6 percent ad valorem.
The applicable subheading for “Fynbo Premium Mixed Fruit Fruit Spread,” will be 2007.99.4500, HTSUS, which provides for jams…obtained by cooking, whether or not containing added sugar or other sweetening matter…other…jams… other. The general rate of duty will be 5.6 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 https://hts.usitc.gov/current.
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 www.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 Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division