CLA-2-21:OT:RR:NC:N2:228

Ms. Carla Graca
All-Ways Forwarding International Inc.
701 Newark Avenue
Elizabeth, NJ 07208

RE: The tariff classification of salad dressings from Germany

Dear Ms. Graca:

In your letter dated March 16, 2012, on behalf of World Finer Foods, you requested a tariff classification ruling.

A process flow chart, product specifications, and samples for four salad dressings were submitted with your letter. The samples were examined and disposed of. Salad Dressing - Yogurt Flavor, Salad Dressing - Yogurt & Garden Herbs Flavor, Salad Dressing - Yogurt & Garlic Flavor, and Salad Dressing - Yogurt & Dill Flavor are cream-colored, thick liquids, with fine particles of vegetables, herbs, or mixture of vegetables and herbs in suspension, put up in glass bottles sealed with lids, holding 250 milliliters. Ingredients common to all are water, skimmed milk yoghurt, vegetable oil, vinegar, glucose-fructose-syrup, sugar, salt, egg yolk, whey product, thickening agents (pectin, guar gum and locust bean gum), lemon juice concentrate, modified starch, and flavor. Salad Dressing - Yogurt Flavor also contains parsley, lactic acid, citric acid, dill and spice. Salad Dressing – Yogurt & Garden Herbs Flavor contains herbs, and lactic acid. Salad Dressing – Yogurt & Garlic Flavor contains “spices” (onions and garlic), fresh grated garlic, and herbs. Salad Dressing – Yogurt & Dill Flavor contains sour cream, dill, lactic acid and citric acid.

The applicable subheading for these four salad dressings will be 2103.90.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sauces and preparations therefor … other … other … other salad dressings. The 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 on the World Wide Web at http://www.usitc.gov/tata/hts/.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs Import Specialist at the proposed port of entry.

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 Bruce N. Hadley, Jr. at (646) 733-3029.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division