CLA-2-20:RR:NC:2:228 E85798
Ms. Janis H. Grover
Liberty Richter, Inc.
400 Lyster Avenue
Saddle Brook, NJ 07663
RE: The tariff classification of food products from England
Dear Ms. Grover:
In your letter dated April 22, 1999 you requested a tariff classification ruling.
Six samples accompanied your letter. One, “Very Lazy Ginger,” was forwarded to the U.S. Customs laboratory for analysis. The remaining samples were opened, examined, and disposed of. Ingredients breakdowns for all six products were submitted on August 9, 1999. All are prepared food products, put up for retail sale in square glass jars. Very Lazy Ginger consists of thin slivers of ginger in white wine vinegar. Analysis found the acetic acid content to be 2.7 percent. Raspberry Coulis is a dark red liquid containing many seeds. The stated ingredients are raspberries, sugar, water, lemon juice, pectin, potassium sorbate, and xanthan gum. Mango & Lime Coulis is a mustard-colored liquid containing no visible pieces of fruit. It is said to be composed of mango puree, water, sugar, pectin, lime juice, lemon juice, potassium sorbate, and xanthan gum. Butterscotch & Mascarpone Sauce is a tan-colored product with a soft, pudding-like consistency, made from butter, sugar, water, milk powder, glucose syrup, and mascarpone. Tomato & Horseradish Sauce consists of a mixture of chopped vegetables, fruits, and spices. The stated ingredients are tomatoes, white wine vinegar, sugar, apples, onions, horseradish, onions, salt, and pepper. Onion & Wild Garlic Sauce consists of chopped vegetables in a thin, gelatinous medium. It is composed of water, sugar, malt vinegar, onions, garlic, pectin, salt, black pepper, cayenne pepper, and chilies.
Very Lazy Ginger may be used as an ingredient in a variety of food products. Raspberry Coulis, Mango & Lime Coulis, and the Butterscotch and Mascarpone Sauce appear to be principally used as toppings for desserts, cakes, or fruits. Tomato & Horseradish Sauce and Onion & Wild Garlic Sauce are used as condiments for meat, fish, or vegetable dishes.
The applicable subheading for Very Lazy Ginger will be 2001.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other edible parts of plants, prepared or preserved by vinegar or acetic acid...other…other. The rate of duty will be 14.6 percent ad valorem
The applicable subheading for the Raspberry Coulis will be 2008.99.2000, HTS, which provides for fruit…otherwise prepared or preserved…berries…other. The rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the Mango & Lime Coulis will be 2008.99.4000, HTS, which provides for fruit…otherwise prepared or preserved…other…mangoes. The rate of duty will be 1.8 cents per kilogram.
The applicable subheading for the Tomato & Horseradish Sauce will be 2103.20.4020, HTS, which provides for sauces and preparations therefor…other tomato sauces…other…in containers holding less than 1.4 kg. The rate of duty will be 11.9 percent ad valorem.
The applicable subheading for the Onion & Wild Garlic Sauce will be 2103.90.9060, HTS, which provides for sauces and preparations therefor…other… other…other. The rate of duty will be 6.6 percent ad valorem.
The applicable subheading for the Butterscotch & Mascarpone Sauce will be 2106.90.8200, HTS, which provides for food preparations not elsewhere specified or included…other…containing over 10 percent by weight of milk solids…other…other. The rate of duty will be 7 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 212-637-7065.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division