Sugar-Free Guava Jam from China
Sugar-free guava jam is made by cooking guava pulp with artificial sweeteners or natural alternatives like stevia to achieve a spreadable texture. It qualifies for HTS 2007.99.30.00 as guava jam 'whether or not containing added sugar or other sweetening matter,' per heading 2007 provisions. The cooking process increases viscosity as defined in chapter notes.
Duty Rate — China → United States
20%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Declare all sweetening agents on labels and invoices to comply with 'other sweetening matter' allowance
• Conduct stability tests to prove cooking process reduced water content
• Avoid mislabeling as dietetic if not homogenized to prevent 2007.10 shift