CLA-2-21:RR:NC:FC:228 A81953
Mr. John Harrison
Shamrock Foods Exports Limited
21-27 Seagrave Road
London SW6 1RP England
RE: The tariff classification of sauces and seasonings from England
Dear Mr. Harrison:
In your letter dated March 14, 1996 you requested a tariff classification ruling.
Ingredients breakdowns, descriptions of the manufacturing process, and four samples were submitted with your letter. The samples were examined and disposed of. Anchovy Seasoning Sauce is a viscous, gray liquid, said to be composed of 45 percent anchovies, 32.5 percent water, 20.7 percent salt, one percent acetic acid, and less than one percent gum tragacanth. Mushroom Seasoning Sauce is a dark brown liquid composed of 67.3 percent water, 13.2 percent mushroom extract, 8.5 percent salt, 4 percent malt vinegar, 2.7 percent fermented soybean extract, 2 percent color, and less than one percent each of hydrolyzed soy and maize protein, monosodium glutamate, acetic acid, and flavoring. These two products, put up in glass bottles containing 6.5 fluid ounces, are intended for used as flavorings, to be added to salads, stews, casseroles, and other foods. Creamed Horseradish Sauce is a thick, creamy, white material, containing shredded particles of horseradish, packed in a glass jar holding 6.5 ounces, net weight. The stated composition is 47.2 percent horseradish, 16.3 percent vinegar, 14.5 percent sugar, 8.5 percent vegetable oil, 5.3 percent cream, 3.7 salt, 1.9 percent skim milk powder, 1.4 percent egg powder, and less than one percent each of mustard, guar gum., xanthan gum, color and flavoring. Concentrated Mint Sauce, also packed in a 6.5 ounce glass jar, consists of finely chopped mint leaves in a liquid medium. The stated composition is 43.2 percent mint, 29.1 percent water, 13.9 percent vinegar, 9.5 percent sugar, 2.8 percent acetic acid, and less than one percent each of guar gum, propylene glycol alginate, color and flavoring. The horseradish sauce is used as an accompaniment to a variety of meats and fish. The mint sauce may be used directly from the jar, or with added vinegar, as a condiment for lamb.
The applicable subheading for the Anchovy Seasoning Sauce will be 2103.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for sauces and preparations therefor...other...sauces derived or prepared from fish. The rate of duty will be free.
The applicable subheading for the Mushroom Seasoning Sauce will be 2103.90.8000, HTS, which provides for mixed condiments and mixed seasonings...other. The rate of duty will be 7.1 percent ad valorem.
The applicable subheading for the Creamy Horseradish Sauce and the Concentrated Mint Sauce will be 2103.90.9060, HTS, which provides for sauces and preparations therefor...other... other...other. The rate of duty will be 7.1 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 212-466-5760.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division