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April 22, 1999

CLA-2-7:RR:NC:2:228 E80368

CATEGORY: CLASSIFICATION

TARIFF NO.: 0712.90.8080; 2103.90.8000; 2103.90.9060

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

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

Dear Mr. Stockwell:

In your letter dated March 26, 1999, on behalf of Wild Flavours, Inc., you requested a ruling on the status of food products from Canada under the NAFTA.

Three samples and ingredients breakdowns were submitted with your letter. The samples were examined and disposed of. Vegetable Flake Blend, no. 6981, is a granular product composed of small, dried vegetable particles. It consists of 72 percent carrots, 15 percent onions, 6 percent celery stalk, and less than five percent each of celery leaves, tomatoes, and red and green bell peppers. Cheddar Cheese Seasoning, CX3443, is an orange-colored powder said to contain 48 percent “modified milk ingredients,” 25 percent hydrogenated soybean oil, 14 percent cheddar cheese, 9 percent salt, and less than 2 percent each of artificial color, natural and artificial flavor, disodium phosphate, citric acid, modified corn starch, sodium citrate, lactic acid, soybean oil, silicon dioxide, disodium inosinate, disodium guanylate, and BHT. Cheese Sauce Mix, CX2675, is a pale orange powder made from 87 percent “modified milk ingredients,” 5 percent salt, and less than five percent each of modified food starch, hydrogenated soybean oil, cheddar cheese, soybean oil, natural and artificial flavor, lactic acid, sodium citrate, artificial color, disodium phosphate, silicon dioxide, citric acid, disodium inosinate and disodium guanylate, and BHT. The Dehydrated Vegetable Blend will be used as an ingredient in the manufacture of crackers. The Cheddar Cheese Seasoning will be used as a surface coating on finished potato chips or tortilla chips. The Cheese Sauce Mix will be mixed with butter and milk and added to cooked macaroni. The onions in the Dehydrated Vegetable Blend are of United States origin. All other ingredients are from non-NAFTA countries. In the Cheddar Cheese Seasoning and Cheese Sauce Mix, the disodium phosphate is of German origin and the cheddar cheese may be of New Zealand origin. All other ingredients of products of the United States or Canada.

The applicable tariff provision for the Vegetable Flake Blend, no. 6981, will be 0712.90.8080, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared...other vegetables; mixtures of vegetables...other. The general rate of duty will be 9.1 percent ad valorem.

The merchandise does not qualify for preferential treatment under the NAFTA because one or more of the non-originating materials used in the production of the good will not undergo the change in tariff classification required by General Note 12(t)/7, HTSUSA.

The applicable tariff provision for the Cheddar Cheese Seasoning, CX3443, will be 2103.90.8000, HTSUSA, which provides for mixed condiments and mixed seasonings...other. The general rate of duty will be 6.6 percent ad valorem

The applicable tariff provision for the Cheese Sauce Mix, CX2675, will be 2103.90.9060, HTSUSA, which provides for sauces and preparations therefor...other...other. The general rate of duty will be 6.6 percent ad valorem

Each of the non-originating materials used to make the Cheddar Cheese Seasoning, CX3443, and the Cheese Sauce Mix, CX2675, 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.

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,

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