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NY B82309





March 6, 1997

CLA-2-19:RR:NC:2:228 B82309

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.5600; 1901.90.5800; 1901.90.9095; 2106.90.9500; 2106.90.9700; 2106.90.9997; 2106.90.9998

Mr. Steven B. Zisser
Stein Shostak Shostak & O'Hara
515 South Figueroa Street
Los Angeles, CA 90071-3329

RE: The tariff classification of flavoring ingredients from Hong Kong

Dear Mr. Zisser:

In your letter dated February 20, 1997, on behalf of Asian Condiments & Spices, Ltd., City of Industry, CA, you requested a tariff classification ruling.

Ingredients breakdowns were submitted with your letter. The merchandise is described as mixtures of ingredients used in the preparation of oyster sauces. Oyster Sauce Dry Ingredient Mix #1 consists of 55 percent modified food starch, 28 percent monosodium glutamate, 11 percent hydrolyzed vegetable protein, and 6 percent sugar. Dry Ingredient Mix #2 contains 46 percent modified starch, 28 percent monosodium glutamate, 15 percent sugar, and 11 percent hydrolyzed vegetable protein. Oyster Sauce Liquid Ingredient Mix #1 is composed of 43 percent oyster extractives, 30 percent hydrolyzed soy protein, 22 percent water, and 5 percent salt. Liquid Ingredient Mix #2 is made of 43 percent oyster extractives, 25 percent hydrolyzed soy protein, 22 percent water, 5 percent salt, and 5 percent sugar. Liquid Ingredient Mix #3 is a mixture of 35 percent oyster extractives, 25 percent hydrolyzed soy protein, 22 percent water, 13 percent sugar, and 5 percent salt. In all mixes, the percentages of ingredients may vary by 1-3 percent. The dry mixes will be imported in 25-kilogram bags, and the liquid mixes in 55-gallon drums. After importation, the mixes will be combined with other ingredients, including sugar, salt, corn starch, caramel and water, to produced finished oyster sauces.

The applicable subheading for the Oyster Sauce Dry Ingredient Mix #2, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1901.90.5600 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract, not containing cocoa...other...other... articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1901.90.5800, HTS, and dutiable at the rate of 25.8 cents per kilogram, plus 9.2 percent ad valorem. In addition, products classified in subheading 1901.90.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

The applicable subheading for the Oyster Sauce Dry Ingredient Mix #1 will be 1901.90.9095, HTS, which provides for food preparations of flour, meal, starch or malt extract... other... other...other. The rate of duty will be 8.2 percent ad valorem.

The applicable subheading for the Oyster Sauce Liquid Ingredient Mix #2 (when the dry weight of cane or beet sugar is over 10 percent) and for Oyster Sauce Liquid Ingredient Mix #3, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 HTS, which provides for food preparations not elsewhere specified or included...other...other...other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, these products will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 31.4 cents per kilogram, plus 9.2 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

The applicable subheading for Oyster Sauce Liquid Ingredient Mix #2, when the dry weight of cane or beet sugar is 10 percent or less, will be will be 2106.90.9997, HTS, which provides for food preparations not elsewhere specified or included...other... other...other...containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 8.2 percent ad valorem.

The applicable subheading for the Oyster Sauce Liquid Ingredient Mix #1 will be 2106.90.9998, HTS, which provides for food preparations not elsewhere specified or included...other... other...other. The rate of duty will be 8.2 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,

Gwenn Klein Kirschner
Chief, Special Products Branch

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