CLA-2-21:S:N:N2:228 814045

Mr. Sande S. Nowakowski
Trans American
2775 Broadway
Buffalo, NY 14227-1043

RE: The tariff classification of mustard from Canada.

Dear Mr. Nowakowski:

In your letter dated August 22, 1995, on behalf of Select Food Products Ltd., Toronto, Ontario, you requested a tariff classification ruling.

A sample and an ingredient breakdown accompanied your letter. The sample was examined and disposed of. The product is described as a sweet, thick mustard, golden-brown in color, consisting of 49 percent sugar, 23 percent water, 16.5 percent mustard, 2 percent flour, 5 percent xanthan gum, and 0.5 percent salt.

The applicable subheading for the mustard will be 2103.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for mustard flour and meal and prepared mustard...prepared mustard. The rate of duty will be 4.1 cent per kilogram.

This ruling is being issued under the provisions of Section 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 212-466-5760.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division