The tariff classification of a food ingredient from Ireland

N108176 June 7, 2010 CLA-2-21:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2103.90.9091 Ms. Lea Ford John S. Connor, Inc. 799 Cromwell Park Drive Glen Burnie, MD 21061 RE: The tariff classification of a food ingredient from Ireland Dear Ms. Ford: In your letters dated April 15, 2010 and May 25, 2010, on behalf of Irish Provenance, Inc., Chicago, IL, you requested a tariff classification ruling. An ingredients breakdown and production information were submitted with your May letter. Tomato, Cayenne & Thyme Liquid Concentrate is a sauce base imported in bulk, one-ton totes. The concentrate is composed of 32 percent water, 25 percent sugar, 10 percent tomato puree, 8 percent soy sauce, 7 percent Worcester sauce, 5 percent acetic acid, 4 percent starch, 2 percent salt, 2 percent garlic, and less than one percent, each, of mustard, onion, spices, black pepper, cayenne pepper, thyme, oregano, guar gum, xanthan gum, and potassium sorbate. The concentrate is a component of a fish product produced in the United States. After importation, the concentrate will be placed into a sealed, plastic film pouch with water, fish stock, and a fish fillet, and frozen. The frozen product, when boiled to cook the fish, creates a fish and sauce food preparation. 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…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