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NY M80455

February 28, 2006

CLA-2-21:RR:NC:N2:228 M80455


TARIFF NO.: 2103.30.4000; 9903.02.38

Ms. Patricia Pietzak
Metzger Specialty Brands, Inc.
250 West 57th Street
New York, NY 10107

RE: The tariff classification of prepared mustard from France

Dear Ms. Pietzak:

In your letter dated February 10, 2006 you requested a tariff classification ruling.

Samples and ingredients breakdowns were submitted with your letter. The samples were examined and disposed of. The products are prepared mustards, packed for retail sale in glass jars or plastic bottles. The samples were presented in unlabeled, triangular-shaped, squeezable plastic bottles with a flip-up dispenser cap. Classic Dijon (Smooth Dijon), Coarse Ground Dijon (Wholegrain Dijon, Grainy Dijon), and Curry Dijon all contain water, vinegar, mustard seeds, salt, citric acid, and potassium disulphite. Other ingredients, depending on variety, include sunflower oil, xanthan gum, mustard seed husks, spices, curry, sugar, coloring, and flavoring.

The applicable subheading for these three prepared mustards will be 2103.30.4000, Harmonized Tariff Schedule of the United States (HTSUS), 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 mustards from France, classified under subheading 2103.30.4000, HTS, are subject to a 100 percent ad valorem rate of duty.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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