CLA-2-21:OT:RR:NC:N2:228
Mr. Andrew Duhancioglu
International Food Sourcing and Marketing, Inc.
625 South Hill Street, Suite 136
Los Angeles, CA 90014
RE: The tariff classification of plum sour sauce from Turkey
Dear Mr. Duhancioglu:
In your letters dated December 10, 2012 and January 12, 2013, you requested a tariff classification ruling.
An ingredients breakdown, flow chart of the manufacturing process, and sample were submitted with your January letter. Addition information was provided via an email message dated January 29, 2013. The sample was examined and disposed of. Kemal Kukrer brand Plum Sour Sauce is a brown-colored liquid with medium thick consistency, composed of 80 percent glucose syrup, 10 percent plum puree concentrate, 7 percent citric acid, 2.25 percent water, and less than 1 percent, each, caramel, anthocyanin, pectin, guar gum, plum aroma, potassium sorbate, and ascorbic acid, packed for retail sale in a shrink-wrap glass bottle containing 250 milliliters. The product is a finished sauce, and can be used as a salad dressing, sweetener on ice creams, or marinade on fish and meat products.
In your December letter, you suggested a tariff classification of 2008.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), the provision for plums otherwise prepared and preserved. We cannot agree. Based on the ingredients composition, form and the manner of use, it will be classified elsewhere.
The applicable subheading for the plum sour sauce will be 2103.90.9091, HTSUS, which provides for sauces … other … other …other. The rate of duty will be 6.4 percent ad valorem.
Articles classifiable under subheading 2103.90.9091, HTSUS, which are products of Turkey may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.
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 the 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 Bruce N. Hadley, Jr. at (646) 733-3029.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division