The tariff classification of peanut sauce mix from Thailand

NY 885948 May 21, 1993 CLA-2-21:S:N:N7:228 CATEGORY: Classification TARIFF NO.: 2103.90.6070 Mr. Frank Landrey Andre Prost, Inc. P.O. Box AX Old Saybrook, CT 06475 RE: The tariff classification of peanut sauce mix from Thailand Dear Mr. Landrey: In your letter dated May 3, 1993, you requested a tariff classification ruling. An ingredients breakdown, product catalog, promotional video tape, and sample accompanied your letter. The sample was examined and disposed of. "A Taste of Thai Peanut Sauce Mix" is a brown, granular material said to consist of approximately 45 percent sugar, 34 percent peanuts, 7 percent spices, 4 percent salt, 4 percent dextrose, 3 percent hydrolyzed vegetable protein, and one percent each of corn starch, tri-calcium phosphate, and malic acid. The mix is packed in a sealed, foil-lined envelope, two such envelopes in sealed plastic pouch, put up for retail sale. Package and catalog instructions state that, after adding coconut milk and cooking, the mix will yield a sauce for dipping or serving on rice, potatoes or vegetables. The applicable subheading for the peanut sauce mix will be 2103.90.6070, Harmonized Tariff Schedule of the United States (HTS), which provides for sauces and preparations therefor...other...other...containing cane and/or beet sugar. The rate of duty will be 7.5 percent ad valorem. Articles classifiable under subheading 2103.90.6060, HTS, which are the products of Thailand, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport