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NY C85174




May 6, 1998

CLA-2-16:RR:NC:2:228 C85174

CATEGORY: CLASSIFICATION

TARIFF NO.: 1604.20.1000; 2005.70.9100; 2005.70.9300; 2005.70.9700

Mr. Carlos Gendron
Carlos Gendron & Associates LLC
105 Harbor Drive, Unit 112
Stamford, CT 06902

RE: The tariff classification of food spreads from France

Dear Mr. Gendron:

In your letter dated February 3, 1998 you requested a tariff classification ruling.

Four samples were submitted with your letter. Two were forwarded to the U.S. Customs laboratory for analysis. The remaining two samples were examined and disposed of. All four "Cruscana" brand products are soft, spreadable food preparations, packed for retail sale in rectangular-shaped plastic trays containing 100 grams, net weight. Thoionnade (tuna paste) consists of approximately 75 percent tuna, 9 percent black olives, 4 percent each of olive oil, capers and corn starch, 2 percent mustard, and less than one percent each of garlic, starch, and spices. Sardinade (sardine paste) contains approximately 91 percent sardines, 3 percent water, 2 percent capers, one percent each of corn starch, olive oil and garlic, and less than one percent each of mustard, spices, salt, and xanthane. Green Tapenade (green olive paste) is composed of approximately 88 percent green olives, 4 percent capers, 2 percent each of mustard, olive oil and anchovies, one percent champagne, and less than one percent herbs and spices. Black Tapenade (black olive paste) is made from approximately 88 percent black olives, 4 percent capers, 2 percent each of mustard, olive oil and anchovies, one percent champagne, and less than one percent each of herbs and spices. Laboratory analysis found the acetic acid content of the black olive paste was .16 percent, and the green olive paste was .21 percent.

The applicable subheading for the tuna paste and sardine paste will be 1604.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared or preserved fish...other prepared or preserved fish...other...pastes. The rate of duty will be free.

The applicable subheading for the green olive paste, when the total aggregate quantity imported in any calendar year is 550 metric tons or less, will be 2005.70.9100, HTS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen...olives ...otherwise prepared or preserved...green, in containers each holding less than 13 kilograms, drained weight...in an aggregate quantity not to exceed 550 metric tons in any calendar year. The rate of duty will be 5.5 cents per kilogram, on the drained weight. When the total quantity imported into the United States in any calendar year exceeds 550 metric tons, the applicable subheading will be 2005.70.9300, HTS, and the rate of duty will be 9.5 cents per kilogram on the drained weight.

The applicable subheading for the black olive paste will be 2005.70.9700, HTS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid...olives... otherwise prepared or preserved...other. The rate of duty will be 9.5 cents per kilogram on the drained weight.

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,

Robert B. Swierupski
Director,

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