United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0086217 - HQ 0086302 > HQ 0086233

Previous Ruling Next Ruling


HQ 086233


May 18, 1990

CLA-2:CO:R:C:G 086233 SER

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6099

District Director of Customs
Patrick V. McNamara Building
477 Michigan Avenue
Detroit, Michigan 48266

RE: Protest for Further Review 3801-9-002368, filed December 13, 1989: Flavorings

Dear Sir:

This protest was filed August 25, 1989, against your decision in the classification of flavorings shipped in bulk, from entries identified as follows: entry number 112-1937441, made April 10, 1989 and liquidated July 14, 1989; entry number 112-1937775, made April 14, 1989, and liquidated July 21, 1989; and entry number 112-1938304, made April 19, 1989, and liquidated July 21, 1989. Our decision follows:

FACTS:

The flavorings shipped in bulk were entered in subheading 2103.90, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sauces and preparations therefor; mixed condiments and mixed seasonings; other: other, dutiable at 7.5 percent ad valorem.

You liquidated the products at issue in subheading 2106.90.60, HTSUSA, which provides for food preparations not elsewhere specified or included: other, dutiable at 9 percent ad valorem.

ISSUE:

Is the classification of the flavorings shipped in bulk at issue, in subheading 2106.9060, HTSUSA, correct?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the Headings and any relative section or chapter notes.

Abiding by the principles of the General Rules of Interpretation, a product that is described by a given heading is classified there, without the need to resort to subsequent GRI's.

The protestant contends that the proper classification for these products is subheading 2103.90.6063, HTSUSA, which provides for mixed condiments and mixed seasonings. It is claimed that the product at issue falls within this heading because it is analogous to the mixtures discussed in the Explanatory Notes to this heading. The mixtures discussed contain one or more flavoring or seasoning substances of chapters other than those found in Chapter 9. It is claimed that since these products contain one or more flavorings or seasonings from products other than those found in Chapter 9, these products should be included in Heading 2103, HTSUS.

It is Customs position that the product at issue is not analogous to the exemplars of Heading 2103. The mixed condiments and mixed seasonings of Heading 2103, HTSUSA, are finished food products that are used to add flavor to other foods. The heading does not include ingredients used to make such food flavorings. It is clear from the product literature that the several items here are ingredients used in the production of sauces and seasonings, and therefore are not classifiable in Heading 2103, HTSUSA.

Further indication that the product at issue is precluded from classification in Heading 2103, HTSUSA, is indicated by the Explanatory Notes' exclusion of "protein hydrolysates . . . used as additives in food preparations (heading 21.06)." The products at issue contain protein hydrolysate and are, therefore, precluded from classification in this Heading.

The products at issue, failing to be described in any other heading, are classified in Heading 2106.

HOLDING:

You should deny this protest. The product at issue, flavorings, are classified in subheading 2106.90.6099, HTSUSA. A copy of this decision should be attached to the Form 19 to be returned to the protestant.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling