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HQ 960688




September 10, 1997

CLA-2 RR:TC:FC 960688K

CATEGORY: CLASSIFICATION

TARIFF NO.: 2103.90.80

Mr. Phillip J. Christie, Sr..
3213 O Street, N.W.
Washington, D.C. 20007

RE: Revocation of New York Ruling Letter (NYRL) 878986, Dated December 1, 1992; "Ranch
Seasoning"

Dear Sir:

In response to your requests of August 17, and September 21, 1992, on behalf of McCormick & Co., Customs issued NYRL 878986, dated December 1, 1992. The ruling held that a product known as "Ranch Seasoning" was classified in subheading 1901.90.80, Harmonized Tariff Schedule of the United States (1992), which provided for other food preparations of goods of headings 0401 to 0404, not elsewhere specified or included. This letter is to inform you that NYRL 878986 no longer reflects the views of the Customs Service and is revoked in accordance with section 177.9(d) of the Customs Regulations (19 CFR 177.9(d)). Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), hereinafter, section 625), notice of the proposed revocation of NYRL 878986 was published on July 30, 1997, in the Customs Bulletin, in Volume 31, No. 31. The following represents our position.

FACTS:

The product called "Ranch Seasoning" from New Zealand was described in NYRL 878986 as a powder composed of 83 percent dry buttermilk, 15 percent salt, 1.5 percent garlic powder, .5 percent onion powder and found to contain 3.75 percent butterfat. The product was used as a flavoring ingredient in potato chips, crackers, and other salty snacks.

ISSUE:

The issue is whether the product composed of 83 percent milk powder is more appropriately described as a food preparation of milk (i.e., a good of heading 0401 to 0404) in heading 1901, or, as a seasoning in heading 2103, HTSUS.

LAW AND ANALYSIS:

Heading 1901, HTSUS, provides, in part, for food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. Headings 0401 to 0404, are milk provisions. Heading 1901 is a food preparation provision, which includes, in part, food preparations which derives its essential character from the milk ingredient.

Heading 2103, HTSUS, provides, in part, for food preparations consisting of mixed condiments and mixed seasonings. Heading 2103 does not require the presence of any one specific ingredient (such as milk). Also, heading 2103 is not qualified by the phrase "not elsewhere specified or included" as is heading 1901. Heading 2103 is a use provision. Additional U.S. Rules of Interpretation, 1(a), HTSUS, states that

1. In the absence of special language or context which otherwise requires--

(a) a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use.

In our opinion, the salt (15 percent), garlic (1.5 percent) and onion powder (.5 percent) significantly affect the organoleptic properties of the blend of "Ranch Seasoning" and the product belongs to a class or kind of goods composed of a variety of ingredients, principally used to flavor human foods during their preparation, I. e., a seasoning. The merchandise is classified in subheading 2103.90.80, HTSUS (1997), with duty at the general rate of 7 percent ad valorem.

HOLDING:

The product known as "Ranch Seasoning", as described above, is classified as other mixed condiments and seasonings, in subheading 2103. 90. 80, HTSUS (1997), with a general duty rate of 7 percent ad valorem.

NYRL 878986 is revoked.

In accordance with 19 U.S.C. 1625, this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to 19 U.S.C. 1625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), of the Customs Regulations (19 CFR

Sincerely,

John Durant, Director
Tariff Classification
Appeals Division

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