CLA-2-21:OT:RR:NC:N2:228
Ms. Hazel Cua-Ing
Flegenheimer International Inc.
227 W. Grand Ave
El Segundo, CA 90245
RE: The tariff classification of soup stocks from New Zealand
Dear Ms. Cua-Ing:
In your letter dated October 25, 2019, you requested a tariff classification ruling, on behalf of your client, Broadleaf Venison USA Inc., CA.
Ingredient breakdowns, narrative descriptions of the manufacturing processes, and manufacturing flowcharts were provided with your inquiry.
Veal Glace (Item # TG-01-2013) is said to contain approximately 70 percent water, 24 percent veal bones & meat, 2 percent onions, 2 percent tomatoes, and trace amounts of tomato paste, carrots, celery, garlic, canola oil, bay leaves and black peppercorns.
Lobster Stock (Item # TG-01-2046) is said to contain approximately 96 percent water, 3 percent lobster, and trace amounts of mussel stock, tomato paste, tomato, carrots, onions, canola oil, celery and garlic.
Demi Glace de Viande (Item # TG-01-2122) is said to contain approximately 75 percent water, 11 percent veal bones and meat, 9 percent beef bones, 2 percent onions, 1 percent tomatoes, and trace amounts of tomato paste, carrots, celery, garlic, mushrooms, canola oil, bay leaves, and black peppercorns.
Traditional Demi Glace (Item # TG-02-3024) is said to contain 44 percent water, 42 percent Demi Glace de Viande, 1 percent tomato paste, 4 percent cornstarch, and trace amounts of brown sugar and citrus fiber.
The applicable subheading for the Lobster Stock will be 2104.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for soups and broths and preparations therefor; homogenized composite food preparations, soups and broths and preparations therefor, other, based on fish or other seafood. The general rate of duty will be 3.2 percent ad valorem.
The applicable subheading for the Veal Glace, the Demi Glace de Viande and the Traditional Demi Glace will be 2104.10.0060, HTSUS, which provides for soups and broths and preparations therefor ... other ... other ... other. The general 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 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 ww.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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division