CBP Ruling N005626 — The tariff classification of a sauce from France

Tariff classification

Headings: 2103

Product description

A sample and ingredients breakdown accompanied your letter. The sample was examined and disposed of. Veloutee is described as a “mustard-based sauce” composed of approximately 38 percent water, 20 percent vegetable oil, 10 percent mustard seeds, 10 percent wine vinegar, 6 percent spirit vinegar, 6 percent dextrose, 3 percent salt, 3 percent modified corn starch, 2 percent maltodextrin, and less than one percent, each, of citric acid and potassium metabisulfite. The sample was a yellow-colored, soft, creamy product, with a mayonnaise-like consistency, and an aroma of vinegar and mustard.

CBP rationale

The applicable subheading for this product will be 2103.90.9091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sauces and preparations therefor…other…other.

Full text

N005626 February 13, 2007 CLA-2-21:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2103.90.9091 Mr. Mark Bravin Morgan, Lewis & Bockius 1111 Pennsylvania Avenue, NW Washington, DC 20004 RE: The tariff classification of a sauce from France Dear Mr. Bravin: In your letter dated January 22, 2007, on behalf of Unilever United States, Inc., you requested a tariff classification ruling. A sample and ingredients breakdown accompanied your letter. The sample was examined and disposed of. Veloutee is described as a “mustard-based sauce” composed of approximately 38 percent water, 20 percent vegetable oil, 10 percent mustard seeds, 10 percent wine vinegar, 6 percent spirit vinegar, 6 percent dextrose, 3 percent salt, 3 percent modified corn starch, 2 percent maltodextrin, and less than one percent, each, of citric acid and potassium metabisulfite. The sample was a yellow-colored, soft, creamy product, with a mayonnaise-like consistency, and an aroma of vinegar and mustard. The applicable subheading for this product will be 2103.90.9091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sauces and preparations therefor…other…other. The rate of duty will be 6.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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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