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NY N009693




April 26, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 2103.30.4000, 2106.90.9997

Mr. Gerald Le Gal
Gourmet Sauvage Inc.
Box 5098 Sainte Adèle
Quèbec Canada J8B 1A1

RE: The tariff classification of prepared mustard and flavored syrup from Canada.

Dear Mr. Le Gal:

In your letter dated April 10, 2007, you requested a tariff classification ruling.

Lists of ingredients and samples of four products were submitted with your letter. With the exception of the birch syrup, the samples were examined and disposed of. The Wild Mushroom Mustard (Moutarde aux Champignons Sauvages) and Wild Mustard with Wine (Moutarde Sauvage au Vin) are prepared mustards containing mustard, white wine, cider vinegar, and sea salt. The Wild Mushroom Mustard also contains wild mushrooms and water, and the Wild Mustard with Wine also contains spices. The mustard products will be packed for retail sale in glass jars containing 3.5, 8, and 16 fluid ounces. The Wild Rose Syrup (Sirop de Roses Sauvages) is said to be made from rose petals (Rosa rugosa), water and sugar. The light amber-colored clear liquid is packed for retail sale in bottles containing 4 and 32 fluid ounces.

The applicable subheading for the two 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.

The applicable subheading for Wild Rose Syrup will be 2106.90.9997, HTSUS, which provides for food preparations not elsewhere specified or includedother othercontaining sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem.

Your inquiry does not provide enough information for us to issue a classification ruling on the Pure Birch Syrup (Sirop de Bouleau Pur). Your request for a classification ruling should include the identity and percentage breakdown, by dry weight, of the sugar saccharide (e.g., 50 percent fructose, 40 percent glucose, 10 percent sucrose, etc). The sample will be retained with the National Import Specialist for 30 days, pending receipt of this information.

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 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.

Sincerely,

Robert B. Swierupski
Director,

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