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N333217 N3 Ruling Active

The tariff classification of a sauce from Japan

Issued June 29, 2023 by U.S. Customs and Border Protection.

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N3 N333217 (June 29, 2023)

Tariff classification

HTS codes: 2103.90.9091

Headings: 2103

Product description

An ingredients breakdown, manufacturing flowchart and a picture of the product accompanied your inquiry. The subject merchandise, “Tonkatsu Sauce,” is described as a liquid sauce that will be imported in an ambient condition. The product is said to contain water, sugar, high fructose liquid sugar, brewed vinegar, salt, tomato paste, cornstarch, modified starch, protein hydrolysate, apple puree, caramel pigment, spices, carrot extract and onion extract. Tonkatsu sauce is said to be prepared by mixing the raw materials, heating, sterilizing, cooling, removing foreign matter, filling and sealing into 1.8 liter (60.9 ounce) bottles. The product is sold primarily to the food service industry.

CBP rationale

The applicable subheading for the product, “Tonkatsu Sauce,” will be 2103.90.9091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sauces and preparations therefore.

Full text

N333217 June 29, 2023 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2103.90.9091 Yunming Gu Wismettac Asian Foods, Inc. 13409 Orden Dr Santa Fe Springs, CA 90670 RE: The tariff classification of a sauce from Japan Dear Mr. Gu: In your letter dated May 31, 2023, you requested a tariff classification ruling. An ingredients breakdown, manufacturing flowchart and a picture of the product accompanied your inquiry. The subject merchandise, “Tonkatsu Sauce,” is described as a liquid sauce that will be imported in an ambient condition. The product is said to contain water, sugar, high fructose liquid sugar, brewed vinegar, salt, tomato paste, cornstarch, modified starch, protein hydrolysate, apple puree, caramel pigment, spices, carrot extract and onion extract. Tonkatsu sauce is said to be prepared by mixing the raw materials, heating, sterilizing, cooling, removing foreign matter, filling and sealing into 1.8 liter (60.9 ounce) bottles. The product is sold primarily to the food service industry. The applicable subheading for the product, “Tonkatsu Sauce,” will be 2103.90.9091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sauces and preparations therefore...other...other...other. The general 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 the World Wide Web at https://hts.usitc.gov/current. 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. 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, please contact National Import Specialist Timothy Petrulonis at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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