Sugar-Free Guava Jam from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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