The tariff classification of prepared mustard from Ireland

NY R01357 February 1, 2005 CLA-2-21:RR:NC:2:228 R01357 CATEGORY: Classification TARIFF NO.: 2103.30.4000 Ms. Emma Hipwell O’Carroll’s Irish Epicurean Trading LTD. Blainroe Upper Wicklow, Co. Wicklow Ireland RE: The tariff classification of prepared mustard from Ireland Dear Ms. Hipwell: In your letter dated January 27, 2005, on behalf of Lakeshore Foods, you requested a tariff classification ruling. Descriptive literature accompanied your letter. The merchandise is prepared mustard, put up for retail sale in hexagonal-shaped glass jars containing 170 grams (6 ounces), net weight. Irish Pub Mustard Enhanced With Irish Beer is composed of mustard, vinegar, beer, apple juice, herbs, salt, spices, sugar, and citric acid. Wholegrain Mustard With Guinness Irish Stout consists of brown mustard seed, vinegar, Guinness Stout, molasses, salt, and spices. Wholegrain Mustard With Irish Whiskey is made from mustard seed, vinegar, honey, Irish whiskey, salt, and spices. The applicable subheading for these three mustards will be 2103.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for mustard flour and meal and prepared mustard…prepared mustard. The rate of duty will be 2.8 cents per kilogram. However, the Harmonized Tariff Schedule of the United States has been modified by adding in numerical sequence the following superior text and subheading to subchapter III of chapter 99 to the HTS: Articles the product of Austria, Belgium, Denmark, Finland, France, the Federal Republic of Germany, Greece, Ireland, Italy, Luxembourg, the Netherlands, Portugal, Spain, or Sweden: 9903.02.38 Prepared mustard (provided for in subheading 2103.30.40). Under this provision, the prepared mustard from Ireland, classified under subheading 2103.30.4000, HTS, is subject to a 100 percent ad valorem rate of duty. 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. 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