HQ 0082048 - Classification of a Caesar Salad Kit from Canada - United States International Trade Commision Rulings

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HQ 082048

June 12,1989
CLA-2 CO:R:C:G 082048 JGH

CATEGORY: CLASSIFICATION

TARIFF NO.: 2103.90.6040

Mr. Burt Gorenstein
Eticon Consultants Ltd.
130 Slater Street, Suite 630
Ottawa, Canada KIPGE 2

RE: Classification of a Caesar Salad Kit from Canada

Dear Mr. Gorenstein:

Reference is made to your inquiry in regard to the tariff classification of a Caesar Salad Kit under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The kit contains 4 small plastic packets, each containing one of the ingredients for the finished salad: A Caesar dressing (which contains the anchovies and eggs), parmesan cheese, bacon bits, and croutons. The net weight of the contents is said to be about 5.5 ounces. According to the directions, the contents of each packet are to be mixed with one half head of chopped romaine lettuce.

Issue:

The classificaton of a Caesar salad kit under the HTSUS.

LAW AND ANALYSIS:

Classification under the HTSUS is governed by the General Rules of Intrepretation (GRI). GRI 1 and 2 cover classification of merchandise in accordance with the various HTSUS headings and relevant Section or Chapter Notes. GRI 3 deals with the
classification of products which are, prima facie, classifiable under two or more headings. GRI 3(c) is concerned with articles classifiable under different headings which may merit equal consideration, in which case they are classified under the HTSUS heading which occurs last in numerical order.

Caesar salad is described as a tossed salad made typically with romaine, garlic, anchovies, and croutons, and served with a dressing of olive oil, coddled egg, lemon juice and grated cheese. Webster's New Collegiate Dictionary (1975). The imported kit contains salad dressing, croutons, bacon, and cheese. These are distinct components of the salad and retain their organoleptic characteristics after bring mixed into a salad. Therefore there is no one ingredient which imparts an essential character to the finished salad.

Accordingly, under GRI 3(c) classification under the various headings for the ingredients would merit equal consideration. In considering the applicable headings- 0406 for cheese, 1602 for bacon, 1905 for croutons, and 2103 for sauces and preparations thereof, subheading 2103.90.6040, HTSUS, applies to other salad dressings.

HOLDING:

Caesar salad kit, as described above, is classifiable under the provision for other sauces and preparations therefore, in subheading 2103.90.6040, HTSUS. The rate of duty is 7.5 percent ad valorem.

Sincerely,

John Durant, Director

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