Base
D819411998-09-08New YorkClassification

The tariff classification of sauces from Japan.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

2103.90.9060

Compare All →

Court Cases

10 cases

CIT & Federal Circuit

Ruling Age

27 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-14 · Updates real-time

Summary

The tariff classification of sauces from Japan.

Ruling Text

NY D81941 September 8, 1998 CLA-2-21:RR:NC:2:228 D81941 CATEGORY: Classification TARIFF NO.: 2103.90.9060 Mr. Wayne Buehrer Tomen America Inc. 100 First Street, Suite 1610 San Francisco, CA 94105 RE: The tariff classification of sauces from Japan. Dear Mr. Buehrer: In your letter dated August 25, 1998, you requested a tariff classification ruling. Four samples, submitted with your letter, were examined and disposed of. Yakitare (type 1) contains 34.6 percent soy sauce, 23 percent sugar, 12.8 percent mirin, and 3.7 percent caramel. Yakitare (type 2) contains 34.3 percent soy sauce, 22.8 percent sugar, 12.7 mirin, and 4.3 percent caramel. Yakitare type 1 and type 2 also contain 22.11 percent water, 1.9 percent alcohol, 1 percent seasonings, and less than one percent each of gardenia yellow, monascus color, and xanthan gum. Shiagetare (type 1) contains 30.9 percent soy sauce, 30.1 percent sugar, 21 percent water, 6.6 percent dextrin, 3.7 percent mirin, 3.3 percent alcohol, and 1.1 percent starch. Shiagetare (type 2) contains 33.7 percent soy sauce, 28.9 percent sugar, 20.3 percent water, 6.3 percent dextrin, 3.6 percent mirin, 3.1 percent and 1 percent starch. Shiagetare type 1 and type 2 also contain less than one percent each of chicken extract, karaya gum and xanthan gum. The sauces are put up in plastic bags for use as an ingredient in the manufacture of roasted eel. The applicable subheading for the sauces will be 2103.90.9060, HTS, which provides for sauces and preparations therefor...other...other. The rate of duty will be 6.8 percent ad valorem. 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 Stanley Hopard at 212-466-5760. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division