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NY L82652

March 10, 2005

CLA-2-21:RR:NC:2:228 L82652


TARIFF NO.: 2103.20.4020

Ms. Emma Hipwell
O’Carroll’s Irish Epicurean Trading LTD Blainroe Upper
Wicklow, Co. Wicklow Ireland

RE: The tariff classification of food products from Ireland.

Dear Ms. Hipwell:

In your letters dated January 18, 2005 and February 25, 2005, you requested a tariff classification ruling.

Samples, and copies of container labels for two products accompanied your letter. The samples were examined and disposed of. Casserole Sauce Enhanced with Guinness Irish Stout is composed of water, tomatoes, Guinness Stout, onions, carrots, tomato paste, mushrooms, celery, vegetable oil, brown sugar, garlic puree, modified starch, beef bouillon, wholegrain mustard, herbs, and spices. The sauce is poured over meats, fish, or vegetables prior to cooking. It is put up for retail sale in a glass bottle containing 250 milliliters. Tangy Tomato Pickle Enhanced with Guinness Irish Stout is a thick tomato based chutney containing tomatoes, sugar, vinegar, Guinness Stout, yellow and red peppers, tomato paste, black olives, onions, modified starch, sea salt, olive oil, garlic puree, herbs, and spices. It is used as an accompaniment to meats and cheese. The Tangy Tomato Pickle is packed for retail sale in glass jars containing 290 grams, net weight.

The applicable subheading for the Casserole Sauce Enhanced with Guinness Irish Stout and Tangy Tomato Pickle Enhanced with Guinness Irish Stout will be 2103.20.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for sauces and preparations thereforetomato ketchup and other tomato saucesotherin containers holding less than 1.4 kg. The rate of duty will be 11.6 percent ad valorem.

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 telephone number (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.


Robert B. Swierupski

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