CLA-2-20:RR:NC:2:228 B80809
Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, MO 64108
RE: The tariff classification of "Cherry Sauce" from France.
Dear Mr. O'Neill:
In your letter dated December 26, 1996, on behalf of Trader Joe's, you requested a tariff classification ruling.
Samples and an ingredients breakdown was submitted with your letter. The samples were examined and disposed of. The product consists of broken cherries in a liquid medium, packed in glass jars containing 26 ounces, net weight. The stated ingredients are 80 percent cherries and 20 percent sugar. "Cherry Sauce" can be eaten alone as a dessert, mixed into yogurt, or used as a topping on ice cream, pancakes, waffles, and oatmeal.
The applicable subheading for the "Cherry Sauce", if prepared from a sweet variety of cherry, will be 2008.60.0040, Harmonized tariff schedules of the United States (HTS), which provides for fruit...otherwise prepared or preserved...cherries ...other... sweet varieties. If made from tart cherries, the applicable subheading will be 2008.60.0060, (HTS), which provides for fruit...otherwise prepared or preserved...cherries...other... tart varieties. In both cases, the rate of duty will be 11.2 cents per kilogram plus 7.3 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 212-466-5760.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division