CLA-2-21:OT:RR:NC:N5:228

Pilar Galvan Agro Sevilla USA 340 Herndon Parkway
Herndon, VA 20170

RE:  The tariff classification of a sauce from Spain

Dear Ms. Galvan:

In your letter dated January 17, 2024, you requested a tariff classification ruling.

An ingredients breakdown, manufacturing flowchart, technical specification sheet and a video of the product accompanied your inquiry.

The subject merchandise, “Sauce 01 Fermented Green Olive Sauce,” is described as having a typical flavor and smell of fermented olive sauce with a liquid consistency similar to soy sauce. The product is dark brown to black in color and is said to contain water, salt, lactic acid, citric acid, vegetable concentrates/plant extracts, aromas and green olives. The olives are said to provide the sauces flavor while the vegetable concentrates, plant extracts and aromas function as flavoring agents which are added to correct and homogenize the taste and scent of the sauce. The product will be imported in 250-milliliter plastic jars as a ready to eat culinary accompaniment for different dishes and appetizers such as rice, oriental food, tacos, etc.

The applicable subheading for the product, “Sauce 01 Fermented Green Olive Sauce,” will be 2103.90.9091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sauces and preparations therefore...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.

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 and Border Protection 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, please contact National Import Specialist Timothy Petrulonis at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division