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NY A82527




July 11, 1996

CLA-2-21:RR:NC:FC:228 A82527

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6400, 2106.90.6600

Mr. J. Frank McCormac
McCormick Canada Inc.
3340 Orlando Drive
Mississauga, Ontario Canada L4V 1C7

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a snack ingredient from Canada; Article 509

Dear Mr. McCormac:

In your letter dated April 1, 1996, you requested a ruling on the status of a snack ingredient from Canada under the NAFTA.

A sample and an ingredients breakdown accompanied your letter. The sample was examined and disposed of. "PC White Cheddar Seasoning" is a fine, off-white colored powder, composed of 60 percent cheddar cheese, 14 percent whey, 9.4 percent flour salt, 8 percent buttermilk, 3.6 percent shortening, 3 percent cheddar cheese flavor, 1.2 percent enzyme modified romano cheese flavor, 0.3 percent citric acid, and 0.2 percent lactic acid. It is to be used as an ingredient to flavor popcorn. The ingredients are products of either Canada or the United States with the exception of the lactic acid, which is a product of Brazil. In Canada, the ingredients are mixed into a consistent blend, and packaged into 50 pound bags.

The applicable subheading for the "PC White Cheddar Seasoning", if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, HTS, which provides for food preparations not elsewhere specified or included...other...other, dairy products described in additional U.S. note 1 to chapter 4 ...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, this product will be classified in subheading 2106.90.6600, HTS, and dutiable at 78.7 cents per kilogram plus 9.5 percent ad valorem.

Each of the non-originating materials used to make the snack ingredient have satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/21/12. The article, when classified in subheading 2106.90.6400, will be entitled to a 2 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

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 212-466-5760.

Sincerely,

Roger J. Silvestri
Director

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