CLA-2-21:OT:RR:NC:N2:228
Ms. Hella Maria Kuijper
Herman Kuijper BV
Noorddammerweg 91B
Amstelveen, 1187 ZS
Netherlands
RE: The tariff classification of a cooking wine from the Netherlands
Dear Ms. Kuijper:
In your letter dated March 3, 2021, you requested a tariff classification ruling.
An ingredients breakdown, manufacturing flowchart, product specification sheet, and a picture of the product label accompanied your inquiry.
The subject merchandise is described as a cooking wine that is said to have the appearance of a clear brown thin liquid with a spicy taste and smell. The product is said to contain approximately 87 percent water, 12 percent ethyl alcohol, and trace amounts of salt, flavor, food acid (E330), color (E150D) and preservatives (E202, E211). The alcohol content is stated to be 14 percent by volume and the product label indicates it is intended for cooking only. The product is said to be used as an ingredient to flavor food in cooking recipes with the ethyl alcohol evaporating during the cooking process. The cooking wine will be imported for retail sale, packaged in 700 milliliter glass bottles and 5 liter plastic jerry cans.
In your letter, you suggested that the product may be classified under heading 2103, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sauces and preparations therefor. Based on the composition of the ingredients, it will be classified elsewhere.
The applicable subheading for the cooking wine will be 2106.90.9898, HTSUS, which provides for food preparations not elsewhere specified or included . . . other . . . other . . . other. The general rate of duty will be 6.4 percent ad valorem.
In your submission, you also inquired as to the application of a trade program or trade agreement for the cooking wine. You stated in the ruling request that the country of origin of the product is the Netherlands which is not subject to any trade program or trade agreement.
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