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NY C84492




February 20, 1998

CLA-2-21:RR:NC:2:228 C84492

CATEGORY: CLASSIFICATION

TARIFF NO.: 2103.90.7400; 2103.90.7800; 2103.90.8000

Mr. J. Frank McCormack
McCormick Canada Inc.
3340 Orlando Drive
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 February 13, 1998 you requested a ruling on the status of seasonings from Canada under the NAFTA.

Four samples and ingredients breakdowns were submitted with your letter. The samples were examined and disposed of. Hotter Than...Seasoning, product no. 91578, is a red/orange powder, said to be composed of sodium diacetate, wheat flour, sugar (10-15 percent), ground paprika, powdered soy sauce, torula yeast, monosodium glutamate, dry tabasco seasoning, ground cayenne pepper, onion powder, corn starch, malic acid, garlic powder, salt, calcium silicate, ground chili pepper, caramel color, citric acid, color, paprika oleoresin, soy bean oil, onion flavor, black pepper oleoresin, chili oleoresin, onion oleoresin, and silicon dioxide. PC Smokey BBQ Seasoning, product no. 90959, is an orange powder composed of torula yeast, dextrose, salt, sugar (10-20 percent), dehydrated tomato, onion powder, ground paprika, citric acid, silicon dioxide, ground cayenne pepper, paprika oleoresin, garlic powder, smoke flavor, vegetable oil, caramel color, black pepper oleoresin, soy bean oil, tumeric flavor, and chili oleoresin. PC Simulated Salt & Vinegar Seasoning, product no. 90945, is a white powder made from sodium diacetate, lactose, sugar (10-15 percent), citric acid, salt, corn starch, silicon dioxide, and hydrogenated vegetable oil. Jalapeno Seasoning, product no. 91586, is a tan powder with brown specks, composed of dextrose, dextrin, ground jalapeno pepper, salt, onion powder, monosodium glutamate, torula yeast, garlic powder, soy bean oil, paprika oleoresin, green bell pepper flavor, silicon dioxide, tumeric flavor, and jalapeno pepper flavor.

Eight of the ingredients in the Hotter Than...Seasoning (sodium diacetate, sugar, torula yeast, ground cayenne pepper, paprika oleoresin, black pepper oleoresin, chili oleoresin, and onion oleoresin), eight ingredients in PC Smokey BBQ Seasoning (torula yeast, sugar, dehydrated tomato, ground cayenne pepper, paprika oleoresin, black pepper oleoresin, tumeric flavor, and chili oleoresin), two ingredients in PC Simulated Salt & Vinegar Seasoning (sodium diacetate and sugar), and three ingredients in the Jalapeno Seasoning (torula yeast, paprika oleoresin, and tumeric flavor) are from non-NAFTA countries. In Canada, all ingredients are mixed together and packed in 50-pound bags. The seasonings are sold to customers for use as a surface coating/flavoring for snack foods such as potato chips and tortilla chips.

The applicable subheading for the Hotter Than...Seasoning, no. 91578, PC Smokey BBQ Seasoning, no. 90959, and PC Simulated Salt & Vinegar Seasoning, no. 90945, when containing over 10 percent by dry weight of sugar, and 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 these three products, when containing 10 percent or less, by dry weight, of cane or beet sugar, and for the Jalapeno Seasoning, no. 91586, will be 2103.90.8000, 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 Hotter Than...Seasoning, PC Simulated Salt & Vinegar Seasoning, and the Jalapeno Seasoning has either satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/21/7, or meets the requirements of HTSUSA General Note 12(f). These three seasonings, when classified in subheadings 2103.90.7400 or 2103.90.8000, will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

The PC Smokey BBQ Seasoning, product no. 90959, does not qualify for preferential treatment under the NAFTA because one of the non-originating materials used in the production of the good, i.e., the torula yeast, will not undergo the change in tariff classification required by General Note 12(t)/21/7, HTSUSA, and will not meet the requirements of General Note 12(f), 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, Office of Regulations and Rulings, U.S. Customs Service, 1301 Constitution Ave. N.W., Franklin Court, Washington, D.C. 20229.

Sincerely,

Robert B. Swierupski
Director,

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