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 > 1998 NY Rulings > NY B83112 - NY B83392 > NY B83281

Previous Ruling Next Ruling
NY B83281




May 21, 1997

CLA-2-21:RR:NC:2:228 B83281

CATEGORY: CLASSIFICATION

TARIFF NO.: 2103.90.7400; 2103.90.7800

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 a snack seasoning 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 a snack seasoning from Canada under the NAFTA.

A sample and ingredients breakdown accompanied your first letter. The sample was examined and disposed of. "PC All Dressed Seasoning" is an orange-colored powder with scattered green particles, packed for industrial use in 50-pound bags, and used as flavoring ingredients for snack foods such as corn chips or potato chips. The stated composition of this seasoning is approximately 36 percent sugar, 18 percent salt, 13 percent sodium diacetate, 10 percent dextrose, 7 percent torula yeast, 6 percent wheat flour, 2 percent each of onion powder, citric acid, and tomato powder, one percent each of malic acid and parsley, and less than one percent each of garlic powder, paprika extract, ground paprika, ground red pepper, smoke flavor and smoke oil, sour cream flavor, onion flavor, turmeric extract, black pepper extract, and onion extract. Up to 2 percent silicon dioxide may be added as an anti-caking agent.

Eleven of the components (sugar, sodium diacetate, yeast, citric acid, tomato powder, paprika extract, paprika, red pepper, turmeric extract, black pepper extract, and onion extract) 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 All Dressed Seasoning, product no. 91484, 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.

Each of the non-originating materials used to make this product has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/21.7. Product no. 91484, when classified in subheading 2103.90.7400, 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

Previous Ruling Next Ruling

See also: