CLA-2-21:RR:NC:2:228 I80299

Mr. Richard Wohlrab
LE Coppersmith, Inc.
AIOP Bldg. A3W
145 Hook Creek Blvd.
Valley Stream, NY 11581

RE: The tariff classification of balsamic glaze from Italy

Dear Mr. Wohlrab:

In your letter dated April 5, 2002, on behalf of Tree of Life, d.b.a. Liberty Richter, Saddle Brook, NJ, you requested a tariff classification ruling.

A sample, submitted with your letter, was examined and disposed of. Mazzetti brand Balsamic Glaze is a dark brown, syrup-like product composed of balsamic vinegar, sugar, dehydrated glucose syrup, dextrose, lactose, modified starch, and xanthan gum. The glaze is put up for retail sale in a squeezable plastic bottle containing 7.3 fluid ounces, with suggested uses as a topping for meat, fish, vegetables, or desserts.

The applicable subheading for the balsamic glaze will be 2103.90.9091, 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 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division