K80406 K8 Ruling Active

The tariff classification of anchovy paste and garlic paste from Italy.

Issued November 4, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1604.20.1000, 2005.90.9700

Headings: 2005, 1604

Product description

The merchandise is described thus: 1. Amore® brand “Italian Anchovy Paste.” The ingredients are anchovies, olive oil, sunflower oil, and salt. The product is packed in a metal tube. The net weight is 1.58 ounces. 2. Amore® brand “Italian Garlic Paste.” The ingredients are garlic, vegetable oil (olive oil and sunflower oil), salt, and sulfur dioxide. The product is packed in a metal tube. The net weight is 3.15 ounces.

CBP rationale

The applicable subheading for anchovy paste (item 1) will be 1604.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs, other prepared or preserved fish, other, pastes. The applicable subheading for the garlic paste (item 2) will be 2005.90.9700, HTS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid…other vegetables…other.

Full text

NY K80406 November 4, 2003 CLA-2-16:RR:NC:2:231 K80406 CATEGORY: Classification TARIFF NO.: 1604.20.1000; 2005.90.9700 Mr. Richard Wohlrab LE Coppersmith, Inc. 145 Hook Creek Boulevard, Building A3W Saddle Brook, NJ 07663 RE: The tariff classification of anchovy paste and garlic paste from Italy. Dear Mr. Wohlrab: In your letter, dated October 28, 2003, you requested a tariff classification ruling. The merchandise is described thus: 1. Amore® brand “Italian Anchovy Paste.” The ingredients are anchovies, olive oil, sunflower oil, and salt. The product is packed in a metal tube. The net weight is 1.58 ounces. 2. Amore® brand “Italian Garlic Paste.” The ingredients are garlic, vegetable oil (olive oil and sunflower oil), salt, and sulfur dioxide. The product is packed in a metal tube. The net weight is 3.15 ounces. The applicable subheading for anchovy paste (item 1) will be 1604.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs, other prepared or preserved fish, other, pastes. The rate of duty will be free. The applicable subheading for the garlic paste (item 2) will be 2005.90.9700, HTS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid…other vegetables…other. The rate of duty will be 11.2 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Thomas Brady at (646) 733-3030. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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