CLA-2-13:RR:NC:2:228 R00977
Mr. James Reynolds
John A. Steer Co.
28 South Second Street
Philadelphia, PA 19106
RE: The tariff classification of food ingredients from New Zealand
Dear Mr. Reynolds:
In your letter dated October 21, 2004, on behalf of Dairy Meats NZ Limited, Auckland, New Zealand, you requested a tariff classification ruling.
Four products are described in your letter. Mushroom Stock Concentrate, Caramelized Onion Juice Concentrate, New Zealand Greenshell Mussel Stock Concentrate, and Cooking Demi-Glace are prepared food products imported in frozen condition. The first three are prepared in a similar manner. Mushrooms, onions, or mussels are added to water and cooked for a period of time, the solid material is discarded, the liquid portion is clarified, evaporated, pasteurized, packed into vacuum-sealed pouches, and frozen. Cooking Demi-Glace is composed of water, fond de veau (a flavored extract of veal), flour, starch, tomato puree, beef extract, carrot puree, caramel, tomato paste, canola oil, garlic, salt, fructose, celery juice, rosemary, mustard flour, and sodium inosinate and sodium guanylate. All ingredients are combined, cooked, evaporated, pasteurized, packed into vacuum-sealed pouches, and frozen. The mushroom, onion, and mussel concentrates are used as flavoring ingredients in soups, stews, casseroles, and other foods. The Demi-Glace is used as an ingredient in cooked meat products.
The applicable subheading for the Mushroom Stock Concentrate and Caramelized Onion Juice Concentrate will be 1302.19.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for vegetable saps and extracts…other…other…other. The rate of duty will be free.
The applicable subheading for the New Zealand Greenshell Mussel Stock Concentrate will be 1603.00.9090, HTS, which provides for extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates…other…other. The rate of duty will be free.
The applicable subheading for the Cooking Demi-Glace will be 2106.90.9995, HTS, which provides for food preparations not elsewhere specified or included… other…other…other…frozen. The rate of duty will be 6.4 percent ad valorem.
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