CLA-2-21:OT:RR:NC:N2:228
Mr. Mark Feduke
VLM Foods Inc.
1675 Saint Regis Blvd.
Dollard-des-Ormeaux, H9B 3H7
Canada
RE: The tariff classification of a sauce preparation from Belgium
Dear Mr. Feduke:
In your letter dated April 19, 2021, you requested a tariff classification ruling.
An ingredients breakdown, product specification sheet and a picture of the product accompanied your inquiry.
The subject merchandise is described as a frozen butter sauce preparation in the form of an oval to round drop shape. The product is said to be composed of water, butter, modified corn starch, sugar, salt, xanthan gum, nutmeg and caramel e150c. The product will be packed in 10kg poly- lined cartons containing a cardboard box with a plastic liner that is filled with 8-gram frozen portions. Upon importation into the United States, the product will be sold to foodservice distributors as a component in a frozen vegetable blend. Preparation instructions will direct the consumer to heat the product along with the frozen vegetables in order to yield a finished sauce.
The applicable subheading for the frozen butter sauce will be 2103.90.9091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard … other … other … other. The general 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 https://hts.usitc.gov/current.
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.
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 Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division