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NY A88378




October 17, 1996

CLA-2-21:RR:NC:2:228 A88378

CATEGORY: CLASSIFICATION

TARIFF NO.: 2103.90.8000

Mr. Joseph Giumentaro
PBB Group
P.O. Box 950
434 Delaware Ave.
Buffalo, NY 14202

RE: The tariff classification, country of origin marking, and status under the North American Free Trade Agreement (NAFTA), of a food flavoring from Canada; Article 509

Dear Mr. Giumentaro:

In your letter dated October 9, 1996, on behalf of Ropak Canada, Inc., Delta, B.C., Canada, you requested a ruling on the status of a food flavoring from Canada under the NAFTA.

A sample and ingredients breakdown accompanied your letter. The sample was examined and disposed of. "Shoyu Sujiko" is a pink powder, composed of approximately 45 percent corn syrup solids, 27 percent salt, 14 percent soy sauce powder, 6 percent sugar, 4 percent monosodium glutamate, 2 percent powdered alcohol, and less than one percent each of sodium erythorbate and colors. The powdered soy sauce and powdered alcohol are products of Japan; all other ingredients are products of Canada. The item is produced in Canada by blending the various ingredients in their proper proportions. It will be imported in plastic-lined paper bags holding 20 kilograms, and used by food processors to impart soy flavor to salmon roe.

The applicable tariff provision for the Shoyu Sujiko powder will be 2103.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for mixed condiments and mixed seasonings...other...other...other. The general rate of duty will be 7.1 percent ad valorem.

The merchandise does not qualify for preferential treatment under the NAFTA because one or more of the non-originating materials used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/7, HTSUSA.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304.

The country of origin marking requirements for a "good of a NAFTA country" are also determined in accordance with Annex 311 of the North American Free Trade Agreement ("NAFTA"), as implemented by section 207 of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat 2057) (December 8, 1993) and the appropriate Customs Regulations. The Marking Rules used for determining whether a good is a good of a NAFTA country are contained in Part 102, Customs Regulations. The marking requirements of these goods are set forth in Part 134, Customs Regulations.

Section 134.1(b) of the regulations, defines "country of origin" as
the country of manufacture, production, or growth of any article of foreign origin entering the U.S. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin within this part; however, for a good of a NAFTA country, the NAFTA Marking Rules will determine the country of origin. (Emphasis added).

Section 134.1(j) of the regulations, provides that the "NAFTA Marking Rules" are the rules promulgated for purposes of determining whether a good is a good of a NAFTA country. Section 134.1(g) of the regulations, defines a "good of a NAFTA country" as an article for which the country of origin is Canada, Mexico or the United States as determined under the NAFTA Marking Rules. Section 134.45(a)(2) of the regulations, provides that a "good of a NAFTA country" may be marked with the name of the country of origin in English, French or Spanish.

Part 102 of the regulations, sets forth the "NAFTA Marking Rules" for purposes of determining whether a good is a good of a NAFTA country for marking purposes. Section 102.11 of the regulations, sets forth the required hierarchy for determining country of origin for marking purposes.

Applying the NAFTA Marking Rules set forth in Part 102 of the regulations to the facts of this case, we find that the imported Shoyu Sujiko powder is a good of Canada for marking purposes.

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

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.

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1301 Constitution Ave., NW, Franklin Court, Washington, DC 20229.

Sincerely,

Roger J. Silvestri
Director

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