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885397 88 Ruling Active

The tariff classification of a table spread from Ireland

Issued May 17, 1993 by U.S. Customs and Border Protection.

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88 885397 (May 17, 1993)

Tariff classification

HTS codes: 2106.90.6599

Headings: 2106

Product description

The tariff classification of a table spread from Ireland

CBP rationale

The applicable subheading for the Garlicgold spread will be 2106.90.6599, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included.

Full text

NY 885397 May 17, 1993 CLA-2-21:S:N:N7:228 CATEGORY: Classification TARIFF NO.: 2106.90.6599 Mr. Fergus F. Daly James Daly & Sons Ltd. Churchfield, Cork 3 Ireland RE: The tariff classification of a table spread from Ireland Dear Mr. Daly: In your letters dated April 22, 1993 and May 3, 1993, you requested a tariff classification ruling. An ingredients breakdown, technical information, and samples accompanied your first letter. The samples were examined and disposed of. "Garlicgold" is a yellow, semi-solid, spreadable material consisting of 34.7 percent butter, 25.9 percent vegetable oil, 22.7 percent water, 11.5 percent hydrogenated vegetable oil, 3.5 percent garlic, 1.3 percent salt, and less than one percent each of lecithin, parsley, and colors. Garlicgold, imported and sold in a refrigerated condition, is packed for retail sale in foil-sealed plastic tubs containing 8 ounces, net weight. The applicable subheading for the Garlicgold spread will be 2106.90.6599, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...other. The rate of duty will be 10 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Jean F. Maguire Area Director New York Seaport 

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