HQ 0086769 - Seasonings from Canada - United States International Trade Commision Rulings

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HQ 086769

July 17, 1990

CLA-2 CO:R:C:G 086769 SLR

CATEGORY: CLASSIFICATION

TARIFF NO.: 2103.90.6063

Mr. J.D. Wells
President
Western Basic Ingredients, Ltd.
#6-85 Glacier Street
Coquitlam, BC
Canada V3K 5Z1

RE: Seasonings from Canada

Dear Mr. Wells:

This ruling is in response to your letter of March 29, 1990, requesting the proper classification for Victor's Bologna Seasoning and Victor's Wiener Seasoning under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The subject seasonings consist of various ingredients in a proprietary formula. Both products will be used as raw materials in processed meat products.

ISSUE:

What is the proper classification of the subject products under the HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relevant section or chapter notes.

Heading 2103, HTSUSA, provides, in pertinent part, for mixed condiments and mixed seasonings. The Explanatory Note to heading 2103 describe the products of this heading as:

[P]reparations, generally of a highly spiced character, used to flavor certain dishes
(meat, fish, salads, etc.), and made from
various ingredients (eggs, vegetables, meat, fruit, flours, starches, oil, vinegar, sugar, spices, mustard, flavorings, etc.)....

The note further indicates that:

[M]ixed condiments and mixed seasonings containing spices differ from spices and mixed spices of headings [0904 to 0910] in that they also contain one or more flavoring or seasoning substances of chapters other than Chapter 9, in such proportions that the mixture no longer has the character of a spice.

While the Explanatory Notes are not legally binding, they do represent the official interpretation of the tariff at the international level.

The two products at issue are specially formulated food preparations, highly spiced, based primarily on mustard powder, and are used to flavor meats. Although certain ingredients may themselves fall in Chapter 9 (i.e., paprika, ground celery seed, ground dill seed), the preponderance of other flavoring and seasoning substances contained within each product suggests that these mixtures no longer have the character of a spice. Additionally, the inclusion by way of the Explanatory Notes of "certain mixed seasonings for sausage making" within heading 2103 serves as a strong indication that the subject products are more properly classifiable in Chapter 21.

HOLDING:

The subject products are classifiable in subheading 2103.90.6063, HTSUSA, which provides for sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: other, other, mixed condiments and mixed seasonings, other. The rate of duty is 7.5 percent ad valorem.

Articles classified in subheading 2103.90.6063, HTSUSA, which have originated from the territory of Canada will be entitled to a reduced tariff of 6 percent under the United States-Canada Free Trade Agreement upon compliance with all applicable regulations.

Sincerely,

John Durant, Director
Commercial Rulings Division

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