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NY B82836




May 21, 1997

CLA-2-21:RR:NC:2:228 B82836

CATEGORY: CLASSIFICATION

TARIFF NO.: 2103.90.7400; 2103.90.7800; 2103.90.8000

Mr. J. Frank McCormack
McCormick Canada Inc.
3340 Orlando Dr.
Mississauga, Ontario L4V 1C7 Canada

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

Dear Mr. McCormack:

In your letters dated March 5, 1997 and May 2, 1997 you requested a ruling on the status of snack seasonings from Canada under the NAFTA.

Samples and ingredients breakdowns for two products accompanied your first letter. The samples were examined and disposed of. The products are powders, packed for industrial use in 50-pound bags, used as flavoring ingredients for snack foods such as corn chips or potato chips. "PC Salt & Vinegar Seasoning," product no. 91485, is a white powder composed of approximately 31 percent sodium diacetate, 22 percent lactose, 14 percent sugar, 10 percent citric acid, 10 percent salt, 9 percent corn starch, and 2 percent shortening. "Salt & Vinegar Seasoning," product no. 90866, is a white powder consisting of approximately 38 percent sodium diacetate, 31 percent lactose powder, 21 percent salt, 8 percent shortening, 2 percent malic acid, and less than one percent each of calcium stearate and soy bean oil. Up to 2 percent silicon dioxide may be added as an anti-caking agent.

The sodium diacetate and sugar in item no. 91485, and the sodium diacetate in item no. 90866, are products of non-NAFTA countries. In Canada, all ingredients will be mixed together in a blender according to the seasoning's particular formula, and packaged.

The applicable subheading for the PC Salt & Vinegar Seasoning, product no. 91485, if imported in quantities that fall within the limits described in additional U.S. note 4 to chapter 21, will be 2103.90.7400, Harmonized Tariff Schedule of the United States (HTS), which provides for mixed condiments and mixed seasonings described in additional U.S. note 3 to this chapter...described in additional U.S. note 4 to this chapter and entered pursuant to its provisions. The rate of duty will be 7.5 percent ad valorem. If the quantitative limits of additional U.S. note 4 to chapter 21 have been reached, the product will be classified in subheading 2103.90.7800 HTS, and dutiable at the rate of 33.2 cents per kilogram plus 7 percent ad valorem.

The applicable tariff provision for the Salt & Vinegar Seasoning, product no. 90886, will be 2103.90.8000, HTS, which provides for mixed condiments and mixed seasonings...other... other...other. The general rate of duty will be 7 percent ad valorem.

Each of the non-originating materials used to make these two seasonings has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/21.7. Product no. 91485, when classified in subheading 2103.90.7400, and product no. 90866, will be entitled to a 0.7 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,

Gwenn Klein Kirschner
Chief, Special Products Branch

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