CBP Ruling N119556: The tariff classification of a food preparation from Ireland

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N1 N119556 (August 24, 2010)

Tariff classification

Headings: 2103

Product description

An ingredients breakdown was submitted in later correspondence, received by this office on August 18, 2010. Chilli Plum Sauce is a sauce base imported in bulk, one-ton totes. The concentrate is composed of 44 percent water, 21 percent sugar, 9 percent soy sauce, 7 percent sherry vinegar, 3 percent potato starch, 3 percent tomato puree, 2 percent garlic, and one percent or less, each, of vegetable stock, onion, salt, plums, sesame oil, malt vinegar, pineapple, spices, chillies, mustard, xanthan gum, potassium sorbate, paprika and carmine. 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 fish, and frozen. The frozen product, when boiled to cook the fish, creates a fish and sauce food preparation.

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…other.

Full text

N119556 August 24, 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 preparation from Ireland Dear Ms. Ford: In your letter dated July 29, 2010, on behalf of Irish Provenance Inc., Chicago, IL, you requested a tariff classification ruling. An ingredients breakdown was submitted in later correspondence, received by this office on August 18, 2010. Chilli Plum Sauce is a sauce base imported in bulk, one-ton totes. The concentrate is composed of 44 percent water, 21 percent sugar, 9 percent soy sauce, 7 percent sherry vinegar, 3 percent potato starch, 3 percent tomato puree, 2 percent garlic, and one percent or less, each, of vegetable stock, onion, salt, plums, sesame oil, malt vinegar, pineapple, spices, chillies, mustard, xanthan gum, potassium sorbate, paprika and carmine. 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 fish, 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

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