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March 5, 1999

CLA-2-21:RR:NC:2:228 D87440

CATEGORY: CLASSIFICATION

TARIFF NO.: 2103.90.8000, 2106.90.6400, 2106.90.6600

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 seasonings from Canada; Article 509

Dear Mr. David Stockwell:

In your letters dated January 27, 1999, and February 18, 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. Cheese Seasoning 6230 and Cheddar Cheese Seasoning CX-2785 are orange colored powders consisting of 37-49 percent whey powder, 9-15 percent hydrogenated soybean oil, 5-6 percent cheddar cheese, 2-3 percent modified food starch, 2 percent buttermilk powder, 2-5 percent monosodium glutamate, 1-4 percent natural and artificial flavor, 0.5-1 percent silicon dioxide and artificial color, and less than one percent each of sodium citrate, disodium phosphate, whey protein concentrate, silicon dioxide, citric acid, disodium inosinate, disodium guanylate and BHT. Cheddar Cheese Seasoning CX-2785 also contains less than one percent each of lactic acid and soybean oil. Cheese Seasoning 6230 also contains 16 percent salt, 9 percent onion powder, 4 percent tomato powder, 3 percent garlic powder, and less than one percent each of ground spices and spice extractives. Smokey Bacon Seasoning 6546 is a mustard colored powder consisting of 45 percent dextrose, 12 percent each of corn starch and torula yeast, 10 percent natural and artificial flavors, 9 percent monosodium glutamate, 6 percent salt, 3 percent hydrolyzed plant protein, 1 percent soybean oil, and less than one percent each of silicon dioxide, spice extractives and natural smoke flavor. The Cheese Seasoning 6230, Cheddar Cheese Seasoning CX-2785 and Smokey Bacon Seasoning 6546 are applied to the surface of snack foods such as potato chips or corn curls.

The Sharp White Cheddar Cheese Powder 5690, a cream colored powder, and Cheese Powder Blend 5012, an orange colored powder, contain 15-47 percent whey powder, 3-4 percent salt, 0.5-7 percent lactic acid, 0.5-5 percent natural and artificial flavor, 0.5-1 percent silicon dioxide, and less than one percent each of citric acid, disodium inosinate and disodium guanylate. The Sharp White Cheddar Cheese Powder 5690 also contains 65 percent cheddar cheese. The Cheese Powder Blend 5012 also contains 20 percent hydrogenated soybean oil, 9 percent maltodextrin, 7 percent buttermilk powder, 5 percent cheddar cheese, 3 percent artificial color and less than one percent each of modified food starch, soybean oil and BHT. The Sharp White Cheddar Cheese Powder 5690 is an ingredient used in the production of crackers. It is added to the dough before baking. After importation the Cheese Powder Blend 5012 will be used in the manufacture of a sauce mix.

The majority of the ingredients are products of the United States and Canada. The exceptions are the monosodium glutamate from Korea, disodium phosphate from Germany, tomato powder from Spain and cheddar cheese from New Zealand.

The applicable subheading for the Cheese Seasoning 6230, Cheddar Cheese Seasoning CX-2785 and Smokey Bacon Seasoning 6546 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 Cheese Seasoning 6230, Cheddar Cheese Seasoning CX-2785 and Smokey Bacon Seasoning 6546 have satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/21/7. The articles 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 Sharp White Cheddar Cheese Powder 5690 and Cheese Powder Blend 5012, 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 Sharp White Cheddar Cheese Powder 5690 and the Cheese Powder Blend 5012 has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/21/12. When made with Canadian cheese and classified in subheading 2106.90.6400, HTS, the Sharp White Cheddar Cheese Powder 5690 and the Cheese Powder Blend 5012 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 Zealand origin, Sharp White Cheddar Cheese Powder 5690 and the Cheese Powder Blend 5012 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.

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.

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, 1300 Pennsylvania Ave. NW, Washington, D.C. 20229.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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