The tariff classification of a roux, white sauce, and a meat product from New Zealand.Dear Ms. Roper-Taulelei:

NY J84280 May 28, 2003 CLA-2-19:RR:NC:2:228 J84280 CATEGORY: Classification TARIFF NO.: 1901.90.4200, 1901.90.4300, 2103.90.9091 Ms. Rachel Roper-Taulelei New Zealand Trade Development Board New Zealand Consulate General 12400 Wilshire Boulevard Suite 1120 Los Angeles, CA 90025 RE: The tariff classification of a roux, white sauce, and a meat product from New Zealand. Dear Ms. Roper-Taulelei: In your letter dated April 22, 2003, on behalf of Heinz-Watties, you requested a tariff classification ruling. Ingredients breakdowns were submitted with your letter. Roux is composed of 40.975 percent flour, 40.237 percent butter, 14.614 percent cream, 2.991 percent salt, and less than one percent each of bouillon, spice, HVP, seasoning, and water. The Roux is imported frozen in plastic pouches containing 10 pounds. It is used as a base for other sauces. The White Sauce is made from 64.977 percent water, 14.555 percent whole milk powder, 11.362 percent cream, 4.111 percent butter, 4.111 percent flour, and less than one percent each of starch, salt, beef extract, spice, emulsifier, and gum. The White Sauce is imported frozen, in solid form, in a pouch containing between 15.4 and 17.6 pounds, and in liquid form, in 6.6-pound cans and pouches. The applicable subheading for the Roux, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, groats, meal, starch or malt extract…other… other…dairy products described in additional U.S. note 1 to chapter 4…dairy products containing over 10 percent by weight of milk solids…described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1901.90.4300, HTS, and dutiable at the rate of $1.035 per kilogram plus 13.6 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTS. The applicable subheading for the White Sauce will be 2103.90.9091, Harmonized Tariff Schedule of the United States (HTS), which provides for sauces and preparations therefor…other… other. The rate of duty will be 6.4 percent ad valorem. Your inquiry does not provide enough information for us to issue a classification ruling on the meat sauce base. Your request for a classification ruling should include the additional information indicated below: 1. What kind of meat(s) are in the product? 2. How has the product been processed (cut into small pieces, seasoned, cooked, etc.)? 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division