CLA-2-21:OT:RR:NC:N2:228
Ms. Ashley Hong
Nissin International Transport USA Inc.
1540 West 190th Street
Torrance, CA 90501
RE: The tariff classification of a sauce preparation from Japan
Dear Ms. Hong:
In your letter dated October 30, 2015 you requested a tariff classification ruling on behalf of Wismettac Asian Foods, CA.
A list of ingredients, a product label and the production steps were provided with your inquiry.
Soup Base Sukiyaki Hot Pot is a sauce preparation for a Japanese dish that is prepared or served in the Japanese hot pot style. It contains soy sauce, sugar, fermented seasoning (glucose, alcohol, barley, hydrolyzed corn protein, rice, rice malt, salt, plum vinegar, potato, sweet potato), water, and kelp extract (kelp, vinegar, salt). The product has to be diluted in a 1:4 or 1:2 ratio, base to water, before use. The product is used to cook seared meat with other ingredients (mushrooms, tofu, vegetables, etc.) in Japanese hot pot style.
The applicable subheading for the Soup Base Sukiyaki Hot Pot will be 2103.90.9091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sauces and preparations therefor; mixed condiments and mixed seasonings . . . other . . . 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 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 ww.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 Bruce N. Hadley, Jr. at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division