CBP Ruling 884587 — The tariff classification of seafood sauce from Canada

Tariff classification

Headings: 2103

Product description

The sample was opened, examined and disposed of. "President's Choice Tangy Seafood Sauce" is a thick, homogenous, red liquid, in which are suspended small vegetable particles (horseradish). The sauce is said to consist of 43 percent water, 21 percent tomato paste, 15 percent vinegar, 10 percent horseradish, 9 percent sugar, and a combined total of two percent corn starch, beet powder, citric acid, salt and spices. The product is put up in retail containers holding 8.8 ounces, net weight.

CBP rationale

8.8 ounces, net weight. The applicable subheading for the seafood sauce will be 2103.20.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for sauces and preparations therefor...tomato ketchup and other tomato sauces...other...in containers holding less than 1.4 kg. The duty rate will be 13.6 percent ad valorem Goods classifiable under subheading 2103.20.4020, HTS, which have originated in the territory of Canada, will be entitled to a 6.8 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Full text

NY 884587 April 29, 1993 CLA-2-21:S:N:N7:228 CATEGORY: Classification TARIFF NO.: 2103.20.4020 Ms. Sande S. Nowakowski Trans American Customhouse Brokers, Inc. 2775 Broadway Buffalo, NY 14227-1043 RE: The tariff classification of seafood sauce from Canada Dear Ms. Nowakowski: In your letters dated March 19, 1993 and April 7, 1993, on behalf of Sunfresh Inc., West Seneca, NY, you requested a tariff classification ruling. An ingredients breakdown and sample were submitted with your letters. The sample was opened, examined and disposed of. "President's Choice Tangy Seafood Sauce" is a thick, homogenous, red liquid, in which are suspended small vegetable particles (horseradish). The sauce is said to consist of 43 percent water, 21 percent tomato paste, 15 percent vinegar, 10 percent horseradish, 9 percent sugar, and a combined total of two percent corn starch, beet powder, citric acid, salt and spices. The product is put up in retail containers holding 8.8 ounces, net weight. The applicable subheading for the seafood sauce will be 2103.20.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for sauces and preparations therefor...tomato ketchup and other tomato sauces...other...in containers holding less than 1.4 kg. The duty rate will be 13.6 percent ad valorem Goods classifiable under subheading 2103.20.4020, HTS, which have originated in the territory of Canada, will be entitled to a 6.8 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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