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 > 1991 NY Rulings > NY 0861976 - NY 0862205 > NY 0862104

Previous Ruling Next Ruling



NY 862104


Apr 15, 1991

CLA-2-21:S:N:N1:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6099

Ms. Sandra L. Marshanke
C.J. Tower, Inc.
128 Dearborn Street
Buffalo, NY 14207-3198

RE: The tariff classification of a food flavoring from Canada

Dear Ms. Marshanke:

In your letter dated April 2, 1991, on behalf of Griffith Laboratories, Ltd., Scarborough, Ontario, Canada, you requested a tariff classification ruling.

A sample and ingredients breakdown accompanied your letter. The sample was examined and disposed of. Natural Seafood Flavour 120C is a powder composed of 74 percent "natural flavor" (consisting of lactose, gelatin, shrimp powder, maltodextrin, autolyzed yeast, and lobster extract powder), 25 percent monosodium glutamate, and one percent disodium isosinate and disodium guanylate. The product will be used as a flavoring ingredient in the manufacture of sauce mixes, at one to three percent of the final product.

The applicable subheading for the Natural Seafood Flavor 120C will be 2106.90.6099, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...other. The duty rate will be 10 percent ad valorem.

Goods classifiable under subheading 2106.90.6099, HTS, which have originated in the territory of Canada, will be entitled to a 7 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Your inquiry does not provide enough information for us to give a ruling on "Butter Flavour Liquid Kosher - 100 Nat." Your request for a classification ruling should include a complete breakdown of the "natural flavour" ingredient in this product. What is it composed of? What is its chemical composition, and how is it derived?
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling