CLA-2-20:OT:RR:NC:N2:228
Ms. Maiken Thomsen
Fynbo Foods A/S
Sigenvej 9
Vraa, 9760
Denmark
RE: The tariff classification of fruit spreads from Denmark
Dear Ms. Thomsen:
In your letter dated February 9, 2022, you requested a tariff classification ruling.
An ingredients breakdown, narrative description of the manufacturing process, product specification sheets, and pictures of four products accompanied your inquiry.
The subject merchandise, “Fynbo Classic Apricot Fruit Spread,” “Fynbo Classic Strawberry Fruit Spread,” “Fynbo Classic Seedless Strawberry Fruit Spread,” and “Fynbo Classic Cherry Fruit Spread,” are described as fruit spreads obtained by cooking fruit and sugar together, in addition to adding pectin and an acidity regulator. The final products are said to have a gelled consistency with a spreadable texture, while containing the natural color and taste of the characteristic fruits.
The first product, “Fynbo Classic Apricot Fruit Spread,” is said to contain approximately 39 percent sugar, 35 percent apricot, 24 percent water, and trace amounts of citric acid, pectin, and potassium sorbate.
The second product, “Fynbo Classic Strawberry Fruit Spread,” is said to contain approximately 40 percent sugar, 35 percent strawberry, 23 percent water, and trace amounts of citric acid, pectin, and potassium sorbate.
The third product, “Fynbo Classic Seedless Strawberry Fruit Spread,” is said to contain approximately 40 percent sugar, 35 percent strawberry puree, 23 percent water, and trace amounts of citric acid, pectin, and potassium sorbate.
The fourth product, “Fynbo Classic Cherry Fruit Spread,” is said to contain approximately 40 sugar, 35 percent cherry, 23 percent water, and trace amounts of citric acid, pectin, and potassium sorbate.
The fruit spreads are said to be prepared by heating the characteristic fruits, sugar, pectin, and other ingredients to the hot mixture, continuously stirring, and hot filling into jars through an industrial filling system. The products will be imported for retail sale in 14 and 20-ounce glass jars, and are intended to be used on bread, yogurt, ice-cream, or cakes.
The applicable subheading for the first product, “Fynbo Classic 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 the second and third product, “Fynbo Classic Strawberry Fruit Spread,” and “Fynbo Classic Seedless Strawberry Fruit Spread,” will be 2007.99.1000, HTSUS, which provides for jams, fruit jellies, marmalades…other…jams…strawberry. The general rate of duty will be 2.2 percent ad valorem.
The applicable subheading for the fourth product, “Fynbo Classic Cherry Fruit Spread,” will be 2007.99.2500, HTSUS, which provides for jams, fruit jellies, marmalades…other…jams…cherry. The general rate of duty will be 4.5 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