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Basic ruling letter 1697 version

NY G81359

September 18, 2000

CLA-2-21:RR:NC:2:228 G81359


TARIFF NO.: 2103.30.4000

Mr. Stephen DeCastro
All-Ways Forwarding Int’l Inc.
701 Newark Avenue
Suite 300
Elizabeth, NJ 07208

RE: The tariff classification of prepared mustard from Belgium.

Dear Mr. DeCastro:

In your letter dated August 31, 2000, on behalf of World Finer Foods Inc., you requested a tariff classification ruling.

Samples, ingredients breakdowns, and a listing of the manufacturing processes were submitted with your letter. The samples were examined disposed of. Organic Mustard with Cider Vinegar is a smooth, gold-colored mustard composed of 56 percent cider vinegar, 22 percent mustard seeds, 18 percent water, 3.5 percent sea salt, and 0.5 percent turmeric. Organic Grain Mustard is a brown-colored mustard containing 40 percent balsamic vinegar, 28 percent mustard seeds, 16 percent water, 12 percent cider vinegar, and 4 percent sea salt. The mustards are packed in glass jars containing 250 grams net, weight.

The applicable subheading for the mustards will be 2103.30.4000, HTS, which provides for mustard flour and meal and prepared mustard...prepared mustard. The rate of duty will be will be 2.8 cents per kilogram. However, the Harmonized Tariff Schedule of the United States (HTS) 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 Belgium, classified under subheading 2103.30.4000, HTS, is subject to a 100 percent ad valorem rate of duty.

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 212-637-7065.


Robert B. Swierupski

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