CLA-2-16:S:N:N1:229
Mr. David M. Blake
C.J. Tower, Inc.
128 Dearborn Street
Buffalo, NY 14207-3198
RE: The tariff classification of NATURAL LOBSTER EXTRACT PASTE
and NATURAL LOBSTER EXTRACT 1000 POWDER from Canada.
Dear Blake:
In your letter dated October 5, 1990, you requested a tariff
classification ruling on behalf of your client, Griffith
Laboratories of Canada.
NATURAL LOBSTER EXTRACT PASTE is a flavoring which will be
used in the production of imitation lobster products (surimi).
This product is produced by concentrating the waters used in
cooking lobster. A sample of this paste, a thick, dark liquid
with a strong aroma, was found on analysis to contain 52.6
percent moisture, 3.8 percent fat, 23.0 percent protein, 18.4
percent salt, and 2.2 percent carbohydrates.
NATURAL LOBSTER EXTRACT 1000 POWDER is a flavoring for use
in seafood seasonings for snack foods and sauce mixes. This
powder is produced by first mixing NATURAL LOBSTER EXTRACT PASTE
with maltodextrin, as a carrier, and then spray drying. A sample
of this product, a tan powder with a strong aroma, was found on
analysis to contain 6.3 percent moisture, 2.4 percent fat, 34.9
percent protein, 25.1 percent salt, and 36 percent maltodextrin.
The applicable subheading for the NATURAL LOBSTER EXTRACT
PASTE will be 1603.00.9090, Harmonized Tariff Schedule of the
United States (HTS), which provides for Extracts and juices of
meat, fish or crustaceans, molluscs or other aquatic
invertebrates:...Other...Other. The rate of duty will be FREE.
The applicable subheading for NATURAL LOBSTER EXTRACT 1000
POWDER will be 2106.90.6099, HTS, which provides for Other Food
preparations not elsewhere specified or included. The rate of
duty will be 10 percent ad valorem.
Goods classifiable under subheading 2106.90.6099 which have
originated in the territory of Canada, will be entitled to an 8
percent ad valorem rate of duty under the United States-Canada
Free Trade Agreement (FTA) upon compliance with all applicable
regulations. Effective January 1, 1991, the applicable duty rate
for this merchandise under the United States-Canada Free Trade
Agreement will be 7 percent ad valorem.
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