NY D88635 - The tariff classification and status under the North American Free Trade Agreement (NAFTA), of seasonings and food ingredients from Canada; Article 509 - United States International Trade Commision Rulings

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March 16, 1999

CLA-2-21:RR:NC:2:228 D88635

CATEGORY: CLASSIFICATION

TARIFF NO.: 2103.90.7400, 2103.90.7800, 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 seasonings and food ingredients from Canada; Article 509

Dear Mr. David Stockwell:

In your letter dated February 24, 1999, you requested a ruling on the status of seasonings and food ingredients from Canada under the NAFTA.

Samples and ingredients breakdowns were submitted with your letter. The samples were examined and disposed of. Chili Seasoning 6292 is a burnt orange colored powder consisting of salt, ground spices, sugar (over 10 percent by dry weight), monosodium glutamate, onion powder, maltodextrin, dextrose, molasses powder, autolyzed yeast extract, garlic powder, spice extractives, citric acid, silicon dioxide, natural smoke flavor and partially hydrogenated canola oil. Salsa Seasoning 3279 is a burnt orange colored powder consisting of salt, sugar ( over 10 percent by dry weight), tomato powder, green bell pepper, spice, coloring, monosodium glutamate, onion powder, aged cayenne pepper seeds and skins, distilled vinegar, garlic powder, natural and artificial flavor, malic acid, citric acid and silicon dioxide. Cheddar Cheese Seasoning CX-2912 is a bright orange powder containing whey, buttermilk, whey protein concentrate, hydrogenated soybean oil, cheddar cheese, modified corn starch, salt, artificial color, sodium citrate, disodium phosphate, lactic acid, silicon dioxide, soybean oil citric acid, natural and artificial flavor, disodium inosinate, disodium guanylate, BHT and monosodium glutamate. Parmesan Flavoured Seasoning 5227 is an off-white colored powder containing cheddar cheese, hydrogenated soybean oil, whey, whey protein concentrate, natural and artificial flavor, salt, disodium phosphate, sodium citrate, lactic acid, citric acid, silicon dioxide, disodium inosinate, disodium guanylate and BHT. Spray Dried Creaming Agent HF 6818 is a white powder consisting of hydrogenated soybean oil, corn syrup solids, sodium caseinate, dipotassium phosphite, mono and diglycerides.

The Chili Seasoning 6292, Salsa Seasoning 3279 and Cheddar Cheese Seasoning CX-2912 are used as seasonings on tortilla or corn chips. The Parmesan Flavoured Seasoning 5227 is an ingredient to make sauce mixes. The Spray Dried Creaming Agent HF 6818 is an ingredient used in the manufacture of instant mashed potato preparations.

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

The applicable subheading for the Chili Seasoning 6292 and the Salsa Seasoning 3279 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 products will be classified in subheading 2103.90.7800 HTS, and dutiable at the rate of 31.4 cents per kilogram plus 6.6 percent ad valorem.

The applicable subheading for the Cheddar Cheese Seasoning CX-2912 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 Chili Seasoning 6292, the Salsa Seasoning 3279 and the Cheddar Cheese Seasoning CX-2912 have satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/21/7. The Chili Seasoning 6292 (classified 2103.90.8000 HTS), Salsa Seasoning 3279 and the Cheddar Cheese Seasoning CX-2912 (when classified in 2103.90.7400, HTS), 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 the Parmesan Flavoured Seasoning 5227, 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 Parmesan Flavoured Seasoning 5227 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 Parmesan Flavoured Seasoning 5227 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, the Parmesan Flavoured Seasoning 5227 does not qualify for preferential treatment under the NAFTA because one of the non-originating materials used in the production of the good (cheese) will not undergo the change in tariff classification required by General Note 12(t)/21/12.

The applicable tariff provision for the Spray Dried Creaming Agent HF 6818 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.

The Spray Dried Creaming Agent HF 6818, being wholly obtained or produced entirely in the territory of Canada and the United States, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore 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.

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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