CLA-2-21:OT:RR:NC:N2:228
Ms. Martina Lucas
Frial
6 route de Caen
Bayeux, 14400
France
RE: The tariff classification of a sauce from France
Dear Ms. Lucas:
In your letter dated October 12, 2020 you requested a tariff classification ruling.
An ingredients breakdown, product specification sheet, and pictures of the product accompanied your inquiry.
Frozen Pesto sauce is said to contain approximately 26 percent extra virgin olive oil, 23 percent basil flakes, 15 percent pine nuts, 15 percent parmesan cheese, 14 percent water, 4 percent lime juice, 2 percent garlic, 1 percent salt, and trace amounts of cayenne pepper. The product will be packaged for sale to the foodservice industry in the form of individual quick frozen (IQF) pellets, packed in 1.5 kg plastic packets. Instructions provided on the product specification sheet recommend placing the product in a kitchenware tray and cooking in the steamer at 212 degrees Fahrenheit with 100 percent steam from 16 to 30 minutes to become a finished sauce that will be used as an accompaniment to food dishes such as pasta and chicken pesto.
The applicable subheading for the product 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