CLA-2-21:RR:NC:2:228 K83948
Ms. Jodi C. Latner
Livingston International Trade Services, Inc.
3556 Lakeshore Road Suite 200
Buffalo, NY 14219
RE: The tariff classification of a sandwich spread from Canada
Dear Ms. Latner:
In your letter dated March 3, 2004, on behalf of Seaforth Creamery, Seaforth, Ontario, Canada, you requested a tariff classification ruling.
A sample and ingredients breakdown accompanied your letter. The sample was examined and disposed of. The product, described as a sandwich spread, is a soft, creamy, off-white colored product with a form and appearance similar to mayonnaise, containing small pieces of chopped vegetables scattered throughout. The spread is composed of approximately 35 percent relish (cucumbers, corn syrup, sugar, vinegar, spices, peppers, turmeric, stabilizers, flavors, and preservatives), 34 percent soybean oil, 19 percent water, 3 percent whole eggs, 2 percent each of egg yolks, salt, modified corn starch, sugar, and glucose syrup, and less than one percent each of flavor, color, and preservative. The sandwich spread will be packed for retail sale in 16 fluid ounce jars.
The applicable subheading for the sandwich spread will be 2103.90.9091, Harmonized Tariff Schedule of the United States (HTS), which provides for sauces and preparations therefor…other…other…other. The rate of duty will be 6.4 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 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division