CLA-2-21:RR:NC:2:228 D87420

Mr. George Cherubino Jr.
Liberty Richter
400 Lyster Avenue
Saddle Brook, NJ 07663-5910

RE: The tariff classification of prepared mustard from Ireland.

Dear Mr. Cherubino:

In your letter dated January 12, 1999, you requested a tariff classification ruling.

Samples and a list of ingredients were submitted with your letter. The samples were examined and disposed of. Lakeshore Wholegrain Mustard with Guinness consists of whole grain brown mustard seeds, water, pale malt vinegar, sea salt, ground cinnamon, cayenne peper, ground cloves, Guinness Extra Stout and molasses. The samples are put up in hexagonal-shaped, glass jars containing 42 and 170 grams, net weight.

The applicable subheading for the mustard will be 2103.30.4000, HTS, which provides for mustard flour and meal and prepared mustard...prepared mustard. The rate of duty will be 3.1 cents per kilogram.

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 212-637-7065.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division