The tariff classification of food products from Ireland

NY R01331 January 26, 2005 CLA-2-21:RR:NC:2:228 R01331 CATEGORY: Classification TARIFF NO.: 2103.90.8000; 2103.90.9091 Ms. Emma Hipwell O’Carroll’s Irish Epicurean Trading LTD. Blainroe Upper Wicklow, Co. Wicklow Ireland RE: The tariff classification of food products from Ireland Dear Ms. Hipwell: In your letter dated January 18, 2005, on behalf of Lakeshore Foods, you requested a tariff classification ruling. Illustrative literature and copies of the container labels for five products accompanied your letter. Balsamic Marinade Enhanced With Guiness Irish Stout is composed of balsamic vinegar, olive oil, sunflower oil, mustard, water, Guiness Stout, brown sugar, garlic, salt, herbs and spices. The marinade is packed for retail sale in a glass bottle containing 250 milliliters (8 fluid ounces). Original Chunky Irish Relish Enhanced With Irish Stout is a chutney composed of apples, onions, brown sugar, Guiness Stout, vinegar, tomatoes, prune concentrate, modified starch, salt and spices. Sweet Irish Apple, Apricot and Sultana Chutney Enhanced With Guiness Stout contains apples, brown sugar, Guiness Stout, apricots, cider vinegar, sultanas, apple juice, modified starch, salt and spices. The relish and chutney are packed for retail sale in glass jars containing 295 grams (12 ounces), net weight. The applicable subheading for the Balsamic Marinade Enhanced With Guiness Irish Stout will be 2103.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for sauces and preparations therefor; mixed condiments and mixed seasonings…mixed condiments and mixed seasonings… other. The rate of duty will be 6.4 percent ad valorem. The applicable subheading for the Original Chunky Irish Relish Enhanced With Irish Stout and the Sweet Irish Apple, Apricot and Sultana Chutney Enhanced With Guiness Stout will be 2103.90.9091, HTS, which provides for sauces and preparations therefor…other…other…other…other. The rate of duty will be 6.4 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on Casserole Sauce Enhanced With Guiness Irish Stout and Tangy Tomato Pickle Enhanced With Guiness Irish Stout. Your request for a classification ruling should include a complete ingredients breakdown, by weight, and a sample of each product. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you. 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