The tariff classification of flavoring ingredients from Hong Kong

NY B82310 March 6, 1997 CLA-2-21:RR:NC:2:228 B82310 CATEGORY: Classification TARIFF NO.: 2106.90.9500; 2106.90.9700; 2106.90.9997 Mr. Steven B. Zisser Stein Shostak Shostak & O'Hara 515 South Figueroa Street Los Angeles, CA 90071-3329 RE: The tariff classification of flavoring ingredients from Hong Kong Dear Mr. Zisser: In your letter dated February 20, 1997, on behalf of Asian Condiments & Spices, Ltd., City of Industry, CA, you requested a tariff classification ruling. Ingredients breakdowns were submitted with your letter. The merchandise is described as liquids used in the preparation of hoisin sauces. Hoisin Sauce Liquid Ingredient Mix #1 consists of 30 percent sugar, 29 percent water, 20 percent soybean, 11 percent sesame seed, 5 percent chili pepper, 4 percent garlic, and one percent "other spices." Liquid Ingredient Mix #2 contains 45 percent water, 28 percent soybean, 11 percent sesame seed, 6 percent sugar, 5 percent chili pepper, 4 percent garlic, and one percent "other spices." In each mix, the percentages of ingredients may vary by 1-3 percent. The mixes will be imported in 55-gallon drums. After importation, they will be combined with other ingredients, including sugar, dried sweet potato, salt, corn starch, caramel, acetic acid and water, to produced finished hoisin sauces. The applicable subheading for the Hoisin Sauce Liquid Ingredient Mix #2 (when the dry weight of cane or beet sugar is over 10 percent) and for Hoisin Sauce Liquid Ingredient Mix #1, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 HTS, which provides for food preparations not elsewhere specified or included...other...other...other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, these products will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 31.4 cents per kilogram, plus 9.2 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS. The applicable subheading for Hoisin Sauce Liquid Ingredient Mix #2, when the dry weight of cane or beet sugar is 10 percent or less, will be will be 2106.90.9997, HTS, which provides for food preparations not elsewhere specified or included...other... other...other...containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 8.2 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 212-466-5760. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division