CLA-2-20:RR:NC:2:231 J85022

Ms. Yolanda Landau
Wilson Logistics, Inc.
270 Terminal Avenue
Clark, NJ 07066

RE: The tariff classification of anchovy paste and eggplant caviar from France.

Dear Ms. Landau:

In your letter, dated May 27, 2003, on behalf of your client, Oliviers and Company, New York, NY, you requested a tariff classification ruling.

The merchandise is described thus:

1. anchovy paste. The ingredients are 55 percent anchovies, 41 percent extra virgin olive oil, water, wine vinegar, white wine, breadcrumbs, capers, thickeners ( milk proteins, guar flour, and xanthan gum), orange marmalade, pepper, salt, savory, and licorice.

2. eggplant caviar. The ingredients are 85 percent eggplant, 7 percent extra virgin olive oil, water, garlic, tomato purée, black olives, salt, honey, pepper, sage, and bay leaves.

The applicable subheading for the anchovy paste will be 1604.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other prepared or preserved fish:…Pastes. The rate of duty will be Free.

The applicable subheading for eggplant caviar (item 2) will be 2005.90.9700, Harmonized Tariff Schedule of the United States (HTS), which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006, other vegetables and mixtures of vegetables, other. The rate of duty will be 11.2 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Thomas Brady at (646) 733-3030.

Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division