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H85115 H8 Ruling Active

The tariff classification of soup from Spain.

Issued August 28, 2001 by U.S. Customs and Border Protection.

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H8 H85115 (August 28, 2001)

Tariff classification

HTS codes: 2104.10.0060

Headings: 2104

Product description

An ingredients breakdown was sent with your second letter. The product is a soup called gazpacho, consisting of 67.81 percent tomato, 15 percent red pepper, 9 percent cucumber, 8 percent onion, 2.5 percent extra virgin olive oil, 2 percent vinegar, 0.8 percent salt, and 0.19 percent garlic. It is put up in 1-liter and 1/2-liter Tetra Brik packages.

CBP rationale

The applicable subheading for the gazpacho will be 2104.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for soups and broths and preparations therefor…other…other.

Full text

NY H85115 August 28, 2001 CLA-2-21:RR:NC:2:228 H85115 CATEGORY: Classification TARIFF NO.: 2104.10.0060 Ms. Gloria Calico Gran Cocina Kaiku Apartado De Correos 847 20080 San Sebastian Spain RE: The tariff classification of soup from Spain. Dear Ms. Calico: In your letters dated July 13, 2001 and August 10, 2001, you requested a tariff classification ruling. An ingredients breakdown was sent with your second letter. The product is a soup called gazpacho, consisting of 67.81 percent tomato, 15 percent red pepper, 9 percent cucumber, 8 percent onion, 2.5 percent extra virgin olive oil, 2 percent vinegar, 0.8 percent salt, and 0.19 percent garlic. It is put up in 1-liter and 1/2-liter Tetra Brik packages. The applicable subheading for the gazpacho will be 2104.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for soups and broths and preparations therefor…other…other. The rate of duty will be 3.2 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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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