The tariff classification of food flavorings from New Zealand

NY K83149 February 27, 2004 CLA-2-21:RR:NC:2:228 K83149 CATEGORY: Classification TARIFF NO.: 2106.90.9995 Mr. Jim Reynolds John A. Steer Co. 28 South Second Street Philadelphia, PA 19106 RE: The tariff classification of food flavorings from New Zealand Dear Mr. Reynolds: In your letter dated February 10, 2004, on behalf of Dairy Meats NZ, Auckland, New Zealand, you requested a tariff classification ruling. Descriptive literature accompanied your letter. Glace de Veau (veal concentrate), Glace de Boeuf (beef concentrate), Glace de ‘Agneau (lamb concentrate), and Glace de Jibier (venison concentrate) are products used by chefs or manufacturers as the flavoring ingredient in sauces. All are prepared in the same manner: the meat is roasted, combined with vegetables (tomatoes, carrots, celery, garlic, onion), spices (pepper, bay leaf), and water, cooked for a period of time to extract flavors and color, the liquid is separated from the solid matter, clarified, concentrated to 40 Brix, pasteurized, hot-packed in vacuum-sealed pouches, and frozen. The applicable subheading for these products will be 2106.90.9995, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…other…frozen. The rate of duty will be 6.4 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division