NY D87166 - The tariff classification and status under the North American Free Trade Agreement (NAFTA), of food ingredients from Canada; Article 509 - United States International Trade Commision Rulings

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March 3, 1999

CLA-2-21:RR:NC:2:228 D87166

CATEGORY: CLASSIFICATION

TARIFF NO.: 2103.90.8000, 2106.90.6400, 2106.90.6600, 2106.90.9998

David Stockwell
Frank R. Stockwell Limited
1608 The Queensway
Toronto Ontario, M8Z 1W9

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

Dear Mr. David Stockwell:

In your letters dated January 18, 1999, and February 9, 1999, on behalf of Wild Flavours Inc., Ontario, Canada, you requested a ruling on the status of food ingredients from Canada under the NAFTA.

Samples and ingredients breakdowns were submitted with your first letter. The samples were examined and disposed of. Salt and Vinegar Seasoning-6760 is a white powder composed of 33 percent maltodextrin, 28 percent sodium diacetate, 25 percent vinegar solids, 14 percent sea salt, and 1 percent cottonseed oil. Cheddar Cheese Seasoning CX-1905A, Cheddar Cheese Powder Blend CX-1899 and Cheddar Cheese Powder Blend CX-1901 are orange colored powders consisting of 3-16 percent salt, 10-19 percent hydrogenated soybean oil, 2-19 percent cheddar cheese, 1 percent or less natural and artificial flavors, artificial color, silicon dioxide, lactic acid, disodium phosphate, sodium citrate, citric acid, modified corn starch, soybean oil, disodium inosinate and disodium guanylate, and BHT. Cheddar Cheese Seasoning CX-1905A also contains 50 percent maltodextrin, 12 percent modified milk ingredients (whey powder, buttermilk powder, whey protein concentrate, and sodium caseinate), and 6 percent monosodium glutamate. Cheddar Cheese Powder Blend CX-1899 and Cheddar Cheese Powder Blend CX-1901 also contain 39-40 percent whey powder, 5-7 percent buttermilk powder, 9 percent maltodextrin, and 1-3 percent whey protein concentrate. Rotisserie Seasoning-6412 is a blend of 62 percent salt, 25 percent ground spices, 8 percent dehydrated garlic, 2 percent each of dehydrated onion and lavender and 1 percent soybean oil.

The Salt and Vinegar Seasoning-6760 and Cheddar Cheese Seasoning CX-1905A are used as seasonings, applied with an oil spray to potato chips or crackers. Cheddar Cheese Powder Blend CX-1899 and Cheddar Cheese Powder Blend CX-1901 are to be combined with other ingredients and used to manufacture snack foods. Rotisserie Seasoning-6412 is to be combined with other ingredients to formulate a marinade.

The majority of the ingredients are products of the United States and Canada. The exceptions are the sodium diacetate from Great Britain, monosodium glutamate from Korea, cheddar cheese from New Zealand, disodium phosphate from Germany, ground spices from India, Monaco, Turkey, Egypt and France and lavender from Turkey.

The applicable subheading for the Salt and Vinegar Seasoning-6760 and the Cheddar Cheese Seasoning CX-1905A will be 2103.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for mixed condiments and mixed seasonings ...other...other. The general rate of duty will be 6.6 percent ad valorem.

Each of the non-originating materials used to make the Salt and Vinegar Seasoning-6760 and the Cheddar Cheese Seasoning CX-1905A have satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/21/7. The article, when classified in subheading 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 applicable subheading for the Cheddar Cheese Powder Blend CX-1899 and Cheddar Cheese Powder Blend CX-1901 if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, HTS, which provides for food preparations not elsewhere specified or included...other...other, containing over 10 percent by weight of milk solids...other, dairy products described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the products will be classified in subheading 2106.90.6600, HTS, and dutiable at 72.5 cents per kilogram plus 8.8 percent ad valorem.

When made with cheese of Canadian origin, each of the materials used to make The Cheddar Cheese Powder Blend CX-1899 and Cheddar Cheese Powder Blend CX-1901 has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/21/12. The The Cheddar Cheese Powder Blend CX-1899 and Cheddar Cheese Powder Blend CX-1901 will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. When made with cheese of New Zeland origin, The Cheddar Cheese Powder Blend CX-1899 and Cheddar Cheese Powder Blend CX-1901 do not qualify for preferential treatment under the NAFTA because one of the non-originating materials used in the production of the goods (cheese) will not undergo the change in tariff classification required by General Note 12(t)/21/12.

The applicable tariff provision for the Rotisserie Seasoning-6412 will be 2106.90.9998, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations not elsewhere specified or included...other...other ...other. The general rate of duty will be 7 percent ad valorem.

Each of the non-originating materials used to make the Rotisserie Seasoning-6412 has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/21/14. The product will be entitled to a free 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 212-637-7065.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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