CLA-2-16:RR:NC:2:228 C85174
Mr. Carlos Gendron
Carlos Gendron & Associates LLC
105 Harbor Drive, Unit 112
Stamford, CT 06902
RE: The tariff classification of food spreads from France
Dear Mr. Gendron:
In your letter dated February 3, 1998 you requested a tariff
classification ruling.
Four samples were submitted with your letter. Two were
forwarded to the U.S. Customs laboratory for analysis. The
remaining two samples were examined and disposed of. All four
"Cruscana" brand products are soft, spreadable food preparations,
packed for retail sale in rectangular-shaped plastic trays
containing 100 grams, net weight. Thoionnade (tuna paste)
consists of approximately 75 percent tuna, 9 percent black
olives, 4 percent each of olive oil, capers and corn starch, 2
percent mustard, and less than one percent each of garlic,
starch, and spices. Sardinade (sardine paste) contains
approximately 91 percent sardines, 3 percent water, 2 percent
capers, one percent each of corn starch, olive oil and garlic,
and less than one percent each of mustard, spices, salt, and
xanthane. Green Tapenade (green olive paste) is composed of
approximately 88 percent green olives, 4 percent capers, 2
percent each of mustard, olive oil and anchovies, one percent
champagne, and less than one percent herbs and spices. Black
Tapenade (black olive paste) is made from approximately 88
percent black olives, 4 percent capers, 2 percent each of
mustard, olive oil and anchovies, one percent champagne, and less
than one percent each of herbs and spices. Laboratory analysis
found the acetic acid content of the black olive paste was .16
percent, and the green olive paste was .21 percent.
The applicable subheading for the tuna paste and sardine
paste will be 1604.20.1000, Harmonized Tariff Schedule of the
United States (HTS), which provides for prepared or preserved
fish...other prepared or preserved fish...other...pastes. The
rate of duty will be free.
The applicable subheading for the green olive paste, when
the total aggregate quantity imported in any calendar year is 550
metric tons or less, will be 2005.70.9100, HTS, which provides
for other vegetables prepared or preserved otherwise than by
vinegar or acetic acid, not frozen...olives ...otherwise prepared
or preserved...green, in containers each holding less than 13
kilograms, drained weight...in an aggregate quantity not to
exceed 550 metric tons in any calendar year. The rate of duty
will be 5.5 cents per kilogram, on the drained weight. When the
total quantity imported into the United States in any calendar
year exceeds 550 metric tons, the applicable subheading will be
2005.70.9300, HTS, and the rate of duty will be 9.5 cents per
kilogram on the drained weight.
The applicable subheading for the black olive paste will be
2005.70.9700, HTS, which provides for other vegetables prepared
or preserved otherwise than by vinegar or acetic acid...olives...
otherwise prepared or preserved...other. The rate of duty will
be 9.5 cents per kilogram on the drained weight.
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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division