CLA-2-21:OT:RR:E:NC:N2:228
Ms. Beth Bell
Forward Logistics Group
1181 Tradeport Drive
Orlando, FL 32824
RE: The tariff classification of Marmite from England
Dear Ms. Bell:
In your letter dated October 9, 2008 on behalf of British Food Imports, Orlando, FL, you requested a tariff classification ruling.
Descriptive literature accompanied your letter. Marmite is a food preparation in the form of a brown-colored, savory spread, packed for retail sale in glass or plastic jars. Marmite is composed of yeast extract, salt, vegetable extract, niacin, thiamin, spice extracts, riboflavin, folic acid, and vitamin B12. Marmite is most commonly used as a spread on bread, toast or biscuits, but may also be added to soups and stews.
The applicable subheading for Marmite will be 2103.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sauces and preparations therefor; mixed condiments and mixed seasonings…other…nonalcoholic preparations of yeast extract (other than sauces). The rate of duty will be 3.2 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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