K83180 K8 Ruling Active

The tariff classification of food flavorings from New Zealand

Issued March 4, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.9995

Headings: 2106

Product description

Descriptive literature accompanied your letter. Glace de Mirepoix (vegetable concentrate), Fumet de Fruits de Mer (seafood concentrate), Fumet de Grande Crevette (shrimp concentrate), and Caramelized Onion are products used by chefs or manufacturers as the flavoring ingredient in sauces or soups. The Caramelized Onion product may also be used as a glaze for hors d’hoeuvrs and appetizers. The ingredients used to make the vegetable concentrate are onions, leeks, celery, carrots, potatoes, tomato paste, parsley, garlic, and bay leaves. Seafood concentrate is made from onions, leeks, celery, carrots, parsley, white fish, pepper, and wine. Shrimp concentrate is made from onions, celery, carrots, tomato paste, parsley, bay leaves, white fish, pepper, wine, shrimp, mushrooms, olive oil, and salt. Caramelized onions are the only ingredients in the final product. All are prepared in the same manner: the ingredients are cooked together, with water, for a period of time to extract flavors and color, the liquid is separated from the solid matter, clarified, concentrated to 20, 40, or 60 Brix, pasteurized, hot-packed in vacuum-sealed pouches, and frozen.

CBP rationale

The applicable subheading for the Glace de Mirepoix (vegetable concentrate), Fumet de Fruits de Mer (seafood concentrate), and Fumet de Grande Crevette (shrimp concentrate) will be 2106.90.9995, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…other…frozen.

Full text

NY K83180 March 4, 2004 CLA-2-21:RR:NC:2:228 K83180 CATEGORY: Classification TARIFF NO.: 2106.90.9995 Mr. Jim Reynolds John A. Steer Co. 28 South Second Street Philadelphia, PA 19106 RE: The tariff classification of food flavorings from New Zealand Dear Mr. Reynolds: In your letter dated February 10, 2004, on behalf of Dairy Meats NZ, Auckland, New Zealand, you requested a tariff classification ruling. Descriptive literature accompanied your letter. Glace de Mirepoix (vegetable concentrate), Fumet de Fruits de Mer (seafood concentrate), Fumet de Grande Crevette (shrimp concentrate), and Caramelized Onion are products used by chefs or manufacturers as the flavoring ingredient in sauces or soups. The Caramelized Onion product may also be used as a glaze for hors d’hoeuvrs and appetizers. The ingredients used to make the vegetable concentrate are onions, leeks, celery, carrots, potatoes, tomato paste, parsley, garlic, and bay leaves. Seafood concentrate is made from onions, leeks, celery, carrots, parsley, white fish, pepper, and wine. Shrimp concentrate is made from onions, celery, carrots, tomato paste, parsley, bay leaves, white fish, pepper, wine, shrimp, mushrooms, olive oil, and salt. Caramelized onions are the only ingredients in the final product. All are prepared in the same manner: the ingredients are cooked together, with water, for a period of time to extract flavors and color, the liquid is separated from the solid matter, clarified, concentrated to 20, 40, or 60 Brix, pasteurized, hot-packed in vacuum-sealed pouches, and frozen. The applicable subheading for the Glace de Mirepoix (vegetable concentrate), Fumet de Fruits de Mer (seafood concentrate), and Fumet de Grande Crevette (shrimp concentrate) will be 2106.90.9995, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…other…frozen. The rate of duty will be 6.4 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the Caramelized Onion. Your request for a classification ruling should state whether or not the final product contains all of the constituents naturally found in onion juice, and specify whether anything (other than water) has been removed from the juice. In addition, please indicate if any ingredient has been added to the juice. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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