CLA-2-20:S:N:N1:228
Mr. David Kennedy
W.Y. Moberly, Inc.
Sweetgrass, MT 59484
RE: The tariff classification of salad toppings and trail mixes
from Canada
Dear Mr. Kennedy:
In your letter dated September 7, 1990, on behalf of
Classic Grains of Canada, Inc., Alberta, Canada, you requested a
tariff classification ruling.
Samples of six products were submitted with your letter,
three of which were forwarded to the U.S. Customs laboratory for
testing. The "Salad Gold" products (Garden Blend, Multi Blend,
Grain Blend) are mixtures of vegetables and/or grains and seeds,
roasted in oil and put up in plastic, shaker-top jars holding 198
grams, net weight. Garden Blend contains lentils, fava beans,
peas, salt and canola oil. Grain Blend is composed of wheat,
sunflower seeds, oats, salt and canola oil. Multi Blend consists
of wheat, peas, lentils, sunflower seeds, oats, salt and canola
oil. The Salad Gold products are used as a topping for salads,
vegetables, desserts or fruit, or as a snack, eaten directly from
the container. The "Trail Crunch" products are mixtures of
roasted grains and seeds, put up in sealed plastic pouches
containing 40 grams, net weight. Regular Trail Crunch consists
of wheat, sunflower seeds, oats, salt and canola oil. Honey
Roasted Trail Crunch is made from, wheat, sunflower seeds, oats,
sugar, starch, honey, salt, canola oil and maltodextrin.
Honey Roasted Sunflower Kernals consists of a sealed, 40 gram
plastic pouch containing roasted and seasoned sunflower seeds.
The stated ingredients are sunflower seeds, sugar, starch, honey,
salt, canola oil and maltodextrin.
The applicable subheading for the Salad Gold Garden Blend
will be 2005.90.9500, Harmonized Tariff Schedule of the United
States (HTS), which provides for other vegetables prepared or
preserved otherwise than by vinegar or acetic acid, not
frozen...other vegetables and mixtures of vegetables...other.
The duty rate will be 17.5 percent ad valorem.
The applicable subheading for Salad Gold Multi Blend and
Honey Roasted Sunflower Kernals will be 2008.19.9090, HTS, which
provides for fruit, nuts and other edible parts of plants,
otherwise prepared or preserved...other...other. The rate of
duty will be 28 percent ad valorem.
The applicable subheading for Salad Gold Grain Blend,
Regular Trail Crunch, and Honey Roasted Trail Crunch will be
subheading 2008.92.9090, HTS, which provides for fruit, nuts and
other edible parts of plants, otherwise prepared or
preserved...other...mixtures...other...other. The rate of duty
will be 17.5 percent ad valorem.
Goods classifiable under subheadings 2005.90.9500,
2008.19.9090, and 2008.92.9090, HTS, which have originated in the
territory of Canada, will be entitled to a 14, 22.4, and 14
percent ad valorem rate of duty, respectively, under the United
States-Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
This ruling is being issued under the provisions of
Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is imported.
If the documents have been filed without a copy, this ruling
should be brought to the attention of the Customs officer
handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport