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 C83788 - NY C83836 > NY C83826

Previous Ruling Next Ruling
NY C83826




January 29, 1998

CLA-2-21:RR:NC:2:228 C83826

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 seasonings from Canada; Article 509

Dear Mr. McCormack:

In your letter dated January 23, 1998 you requested a ruling on the status of seasonings from Canada under the NAFTA.

Samples and ingredients breakdowns for four products accompanied your letter. The samples were examined and disposed of. Product no. 91584, Hot Wing Seasoning, is an orange-colored powder composed of sugar (between 20 and 40 percent), dehydrated tomato, farina, sodium diacetate, hydrolyzed plant protein, onion powder, salt, garlic powder, chicken flavor, ground chili pepper, soy sauce powder, calcium silicate, vegetable oil, ground cayenne pepper, black pepper oleoresin, paprika oleoresin, ground cumin, ground ginger, ground oregano, smoke flavor, tricalcium phosphate, ground paprika, celery oleoresin, coriander oleoresin, coriander oil, capsicum oleoresin, and soybean oil. Product no. 91581, U.S.A. Salt & Malt Vinegar Seasoning, is an off-white powder composed of lactose, malt vinegar powder, sodium diacetate, salt, sugar (10 percent or less), shortening, malt extract, calcium stearate, malic acid, citric acid, vegetable oil, and silicon dioxide. Product no. 91585 Shrimp Seasoning, is an orange-colored powder consisting of sugar (between 10 and 15 percent) dextrose, wheat flour, torula yeast, whey powder, monosodium glutamate, onion powder, salt, garlic powder, onion powder, ground ginger, citric acid, calcium silicate, ground black pepper, paprika oleoresin, dehydrated green onion, vegetable oil, artificial oyster flavor, artificial shrimp flavor, disodium inosinate & disodium guanylate, black pepper oleoresin, onion flavor, onion oleoresin, and silicon dioxide. Product no. 91576, Three Peppers Snack Seasoning, is an orange powder with black particles, made from wheat flour, shortening, cream powder, sugar (10 percent or less), ground black pepper, monosodium glutamate, salt, Romano cheese flavor, ground Spanish paprika, onion powder, citric acid, black pepper flavor, garlic powder, calcium silicate, ground white pepper, vegetable oil, ground cayenne pepper, parsley, disodium inosinate & disodium guanylate, black pepper oleoresin, silicon dioxide, and ground paprika.

Fifteen ingredients in the Hot Wing Seasoning (sugar, dehydrated tomato, sodium diacetate, ground chili pepper, ground cayenne pepper, black pepper oleoresin, paprika oleoresin, ground cumin, ground ginger, ground oregano, tricalcium phosphate, celery oleoresin, coriander oil, capsicum oleoresin, and paprika oleoresin) are products of non-NAFTA countries. Three ingredients in the U.S.A. Salt & Malt Vinegar Seasoning (malt vinegar powder, sodium diacetate, and sugar) are of non-NAFTA origin. Eight ingredients in the Shrimp Seasoning (sugar, torula yeast, ground ginger, ground black pepper, paprika oleoresin, disodium inosinate & disodium guanylate, black pepper oleoresin, and onion oleoresin) are from non-NAFTA countries. Seven ingredients in the Three Peppers Snack Seasoning (sugar, ground black pepper, ground Spanish paprika, ground white pepper, ground cayenne pepper, disodium inosinate & disodium guanylate, and black pepper oleoresin) are goods of non-NAFTA countries. In Canada, the ingredients for each product are mixed together until they reach a consistent blend, and packaged in 50-pound bags. The seasonings will be used to coat snack foods such as potato chips or tortilla chips.

The applicable subheading for the Hot Wing Seasoning, product no. 91584, and the Shrimp Seasoning, product no. 91585, when containing over 10 percent by weight of sugar, 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, these products will be classified in subheading 2103.90.7800 HTS, and dutiable at the rate of 32.3 cents per kilogram plus 6.8 percent ad valorem.

The applicable tariff provision for the Shrimp Seasoning, when containing 10 percent or less of sugar, the U.S.A. Salt & Malt Vinegar Seasoning, product no. 91581, and the Three Peppers Snack Seasoning, product no. 91576, will be 2103.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for mixed condiments and mixed seasonings...other...other. The general rate of duty will be 6.8 percent ad valorem.

Each of the non-originating materials used to make the Hot Wing Seasoning, product no. 91584, and the Three Peppers Snack Seasoning, product no. 91576, has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/21/7. These two products will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

The Shrimp Seasoning, product no. 91585, and U.S.A. Salt & Malt Vinegar Seasoning, product no. 91581, do not qualify for preferential treatment under the NAFTA because one of the non-originating materials used in the production of the good (torula yeast in the Shrimp Seasoning and malt vinegar powder in the U.S.A. Salt & Malt Vinegar Seasoning) will not undergo the change in tariff classification required by General Note 12(t)/21/7, HTSUSA.

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.

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,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: