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NY H85465

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September 6, 2001

CLA-2-4:RR:NC:2:228 H85465

CATEGORY: CLASSIFICATION

TARIFF NO.: 0405.90.1040; 0405.90.2040; 2003.20.0000; 2103.90.8000; 2103.90.9090

Mr. Giuseppe Carraturo
Carraturo Imports, Inc.
1354 West 133rd Way
Westminster, CO 80234

RE: The tariff classification of food preparations from Italy.

Dear Mr. Carraturo:

In your letter dated August 16, 2001 you requested a tariff classification ruling.

Samples and descriptions of the manufacturing processes were submitted with your letter. The samples were examined and disposed of. Butter Truffled Sauce (Salsa di Burro al Tartufo) is an ivory-colored, semi-solid product with small black particles suspended in the mass. It consists of butter with added black truffle, salt, and white truffle flavoring. The black truffle particles constitute one percent of the product, by weight. Ground Truffle (Tartufo Macinato) is a soft, creamy, brown-colored product with small black specks, said to be composed of black truffles (70 percent) sunflower seed oil, salt, and flavoring. White Truffle Oil (Condimento Aromatizzato al Tartufo Bianco) consists of extra virgin olive oil with added white truffle flavoring. Truffled White Sauce (Salsa Bianca al Tartufo) is a creamy, gray-colored product composed of butter, cream, mushrooms, walnuts, padano cheese, truffles (one percent), salt, garlic, and flavoring. Truffled Sauce (Salsa Tartufata) is a soft, dark green/gray-colored, homogenous, pesto-like mass, consisting of mushrooms, olive oil, parsley, truffles, salt, anchovies, garlic, pepper, and flavoring. The White Truffle Oil is packed in a pyramid-shaped glass bottle containing 100 milliliters. The remaining products are packed in glass jars containing 72 or 80 grams, net weight.

The applicable subheading for the Butter Truffled Sauce, if imported in quantities that fall within the limits described in additional U.S. note 14 to chapter 4, will be 0405.90.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for butter and other fats and oils derived from milkotherotherotherdescribed in additional U.S. note 14 to this chapter and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 14 to chapter 4 have been reached, the product will be classified in subheading 0405.90.2040, HTS, and dutiable at the rate of $1.865 per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 0405.90.2040, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.05.37 to 9904.05.47, HTS

Imports under subheadings 0405.90.1040 and 0405.90.2040, HTS, require an import license, in accordance with the terms and conditions provided in regulations issued by the Secretary of Agriculture, subject to the approval of the United States Trade Representative (USTR).

The applicable subheading for the Ground Truffle will be 2003.20.0000, HTS, which provides for mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid...truffles. The rate of duty will be free.

The applicable subheading for the White Truffle Oil will be 2103.90.8000, HTS, which provides for mixed condiments and mixed seasoningsother. The rate of duty will be 6.4 percent ad valorem.

The applicable subheading for the Truffled White Sauce and the Truffled Sauce will be 2103.90.9090, HTS, which provides for sauces and preparations therefor otherother. The rate of duty will be 6.4 percent ad valorem.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry

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.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 0405.90.10 - Fats and oils derived from milk, other than butter or dairy spreads, subject to quota pursuant to chapter 4 additional US note 14
• Tariff No.: 0405.90.20 - Fats and oils derived from milk, other than butter or dairy spreads, not subject to gen note 15 and excess of quota in ch 4 add US note 14
• Tariff No.: 2003.20.00 - Truffles, prepared or preserved otherwise than by vinegar or acetic acid
• Tariff No.: 2103.90.80 - Mixed condiments and mixed seasonings, not described in add US note 3 to Ch. 21
• Tariff No.: 2103.90.90 - Sauces and preparations therefor, neosi
• Tariff No.: 9904.05.37 - Butter substitutes > 45% butterfat, in 0405.00.90, 2106.90.26 & 2106.90.36, entered in value safeguard period, under $0.60/kg
• Tariff No.: 9904.05.47 - Butter substitutes > 45% butterfat, in 2106.90.26 & 2106.90.36, entered in quantity safeguard period