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NY L88666

December 5, 2005

CLA-2-21:RR:NC:N2:228 L88666


TARIFF NO.: 2103.30.4000; 2103.90.9091

Mr. Mark Bravin
Morgan, Lewis & Brockius
1111 Pennsylvania Avenue, NW
Washington, DC 20004

RE: The tariff classification of prepared mustard and sauces from France

Dear Mr. Bravin:

In your letter dated November 10, 2005, on behalf of Unilever United States, Inc., you requested a tariff classification ruling.

Ingredients breakdowns and three samples accompanied your letter. The samples were examined and disposed of. All are semi-solid food preparations with thick, creamy consistencies, put up for retail sale in glass jars, used as condiments or dressings. Savora is a yellow-colored product said to be composed of approximately 41 percent vinegar, 29 percent water, 14 percent finely ground mustard seeds, 8 percent wheat flour, 4 percent sugar, 3 percent salt, one percent honey, and less than one percent, each, of preservatives, citric acid, and spices. Fine Selection and Dijonnaise are yellow/gray in color, with mustard particles suspended throughout. Fine Selection is said to be composed of approximately 37 percent vegetable oil, 20 percent prepared mustard, 19 percent vinegar, 18 percent water, 4 percent salt, 2 percent white wine, and less than one percent, each, of citric acid, preservatives, thickeners, and spices. Dijonnaise is composed of approximately 40 percent vegetable oil, 26 percent water, 11 percent dextrose, 11 percent vinegar, 4 percent egg yolk, 3 percent salt, 3 percent ground mustard seed and husks, 2 percent thickeners, and less than one percent, each, of flavors, acidifiers, lemon juice concentrate, coloring, and preservative.

The applicable subheading for the Savora will be 2103.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for mustard flour and meal and prepared mustardprepared 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 France, classified under subheading 2103.30.4000, HTS, is subject to a 100 percent ad valorem rate of duty.

The applicable subheading for the Fine Selection and Dijonnaise will be 2103.90.9091, HTS, which provides for sauces and preparations thereforother otherother. The rate of duty will be 6.4 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 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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