CLA-2-21:OT:RR:NC:N5:228
Pilar Galvan
Agro Sevilla USA
340 Herndon Parkway 340 Herndon, VA 20170
RE: The tariff classification of a sauce from Spain
Dear Ms. Galvan:
In your letter dated November 8, 2024, you requested a tariff classification ruling.
An ingredients breakdown, manufacturing flowchart and a picture of the product accompanied your inquiry.
The subject merchandise, “Sauce 17 – Olives, Sundried Tomato, PDO Parmesan Cheese,” is described as having a paste like texture, slightly thicker than a fluid, similar to a guacamole sauce. The product is orange to light red in color and is said to contain 40 percent water, 20 percent green olives, 16 percent tomato concentrate, 6 percent dried tomatoes with the balance of the ingredients consisting of parmigiano-reggiano DOP cheese, sunflower oil, basil, extra virgin olive oil, salt, garlic, vegetable fiber, spices, antioxidants: tocopherols, aromas, acidifiers, citric acid, lactic acid, and ascorbic acid. The product does not have any identifiable pieces of olives or tomatoes and is imported as a a ready to eat culinary accompaniment for different dishes and appetizers such as tacos, pasta, salads, bread, etc. The product is said to be prepared by crushing the ingredients, homogenizing, and hot packing into 250-milliliter polypropylene jars with induction heat sealing.
The applicable subheading for the product, “Sauce 17 – Olives, Sundried Tomato, PDO Parmesan Cheese,” will be 2103.20.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sauces and preparations therefor…tomato ketchup and other tomato sauces…other…in containers holding less than 1.4 kg. The general rate of duty will be 11.6 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division