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

Mr. Scott Myers
Looking Glass Enterprises, LLC.
P.O. Box 2002
Titusville, FL 32781

RE: The tariff classification of egg-free mayonnaise from the United Kingdom

Dear Mr. Myers:

In your letter dated July 1, 2007, on behalf of Black Duck Imports, Titusville, FL, you requested a tariff classification ruling.

Ingredients lists and an illustration of five products was submitted with your letter. The merchandise is described as an egg-free mayonnaise, prepared in five different flavors – plain, tarragon, garlic, lemongrass, and chili. All varieties are composed of 55 percent sunflower oil, 33 percent water, and unstated quantities of cider vinegar, guar and xanthan gums, and lemon juice. Other ingredients, depending on variety, include sugar, salt, soybeans, mustard flour, pea protein, apple juice, tarragon, chives, garlic, lemongrass oil, chili powder, tomato puree, onions, corn starch, acetic acid, oregano, and paprika. The products will be packed for retail sale in jars containing 315 grams, and for institutional use in containers holding 2.5 or 10-kilograms.

The applicable subheading for the egg-free mayonnaise will be 2103.90.9091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sauces and preparations therefor…other…other…other. 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 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.

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 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division