N333223 N3 Ruling Active

The tariff classification of a mayonnaise from Japan

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

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N3 N333223 (June 29, 2023)

Tariff classification

HTS codes: 2103.90.9020

Headings: 2103

Product description

An ingredients breakdown, manufacturing flowchart and a picture of the product accompanied your inquiry. The subject merchandise is described as a mayonnaise that will be imported in an ambient condition and will be sold primarily to the food service industry. The product is said to contain edible vegetable oil, brewed vinegar, liquid egg yolk (raw egg yolk), salt, sugar, sodium L-glutamate, and spices. The product is said to be prepared by mixing/coarse emulsification of the raw materials, subsequent to creating a fine emulsion, filling and wrapping into 2.2-pound (35.27 ounce) bottles.

CBP rationale

The applicable subheading for the subject merchandise will be 2103.90.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sauces and preparations therefore.

Full text

N333223 June 29, 2023 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2103.90.9020 Yunming Gu Wismettac Asian Foods, Inc. 13409 Orden Dr Santa Fe Springs, CA 90670 RE: The tariff classification of a mayonnaise 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 is described as a mayonnaise that will be imported in an ambient condition and will be sold primarily to the food service industry. The product is said to contain edible vegetable oil, brewed vinegar, liquid egg yolk (raw egg yolk), salt, sugar, sodium L-glutamate, and spices. The product is said to be prepared by mixing/coarse emulsification of the raw materials, subsequent to creating a fine emulsion, filling and wrapping into 2.2-pound (35.27 ounce) bottles. The applicable subheading for the subject merchandise will be 2103.90.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sauces and preparations therefore... other...other ...mayonnaise. 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Timothy Petrulonis at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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