CLA-2-21:RR:NC:2:228 H81014
Ms. Wendy L. Burns
Northern Customs Services
P.O. Box 331
Lewiston, NY 14092
RE: The tariff classification of a garlic dip from Canada
Dear Ms. Burns:
In your letter dated April 30, 2001, on behalf of Marsan Foods Ltd., Scarborough, Ontario, Canada, you requested a tariff classification ruling.
An ingredients breakdown was submitted with your letter. SirCorp Garlic Dip is a human food product said to be composed of approximately 89 percent margarine, 7 percent garlic, one percent whey powder, and less than one percent each of salt, skim milk powder, “Butter Buds,” Worcestershire sauce, “N Lite D,” black pepper, parsley flakes, and chicken base. It will be imported in frozen condition, packed in 5-lb. containers, and sold to restaurants, who will thaw, heat, and pour it on top of a garlic loaf.
The applicable subheading for this product will be 2103.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for sauces and preparations therefor…other…other…other. The rate of duty will be 6.4 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 212-637-7065.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division