CLA-2 CO:R:C:F 088824 EAB
Leonard M. Fertman, Esquire
2049 Century Park East, Suite 1800
Los Angeles, CA 90067
Re: Classification of dry powdered food preparation
Dear Mr. Fertman:
This is in reply to your February 26, 1991 letter on behalf
of Consolidated Flavor Corporation, in which you request a
binding ruling on the tariff classification of a dry powdered
food preparation under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA). A sample of the product was
submitted.
FACTS:
The product is to be used as a food additive, no particulars
having been given. It is a dry, white, powdered mixture composed
of 50 percent cornstarch, 48 percent carrageenan (an extract of
red algae, principally Irish moss, used as a suspending agent,
clarifying agent or stabilizer in foods or beverages) and 2 per-
cent salt. The sample "is a prototype mixture and the amount of
carrageenan in the actual mixture will be increased while the
amount of starch is decreased," p. 1 of the submission.
ISSUE:
What is the proper tariff classification under the HTSUSA of
a food preparation that is a mixture of vegetable products?
LAW AND ANALYSIS:
Merchandise imported into the U.S. is classified under the
HTSUSA. The tariff classification of merchandise under the
HTSUSA is governed by the principles set forth in the General
Rules of Interpretation (GRIs) and, in the absence of special
language or context which otherwise requires, by the Additional
U.S. Rules of Interpretation. The GRIs and the Additional U.S.
Rules of Interpretation are part of the HTSUSA and are to be
considered statutory provisions of law for all purposes. See
Sections 1204(a) and (c) of the Omnibus Trade and Competitive Act
of 1988 (19 U.S.C. 1204(a) & (c)).
GRI 1 requires that classification be determined first
according to the terms of the headings of the tariff schedule
(i.e., (1) merchandise is to be classified under the 4-digit
heading that most specifically describes the merchandise; (2)
only 4-digit headings are comparable; and (3) merchandise must
first satisfy the provisions of a 4-digit heading before
consideration is given to classification under a subheading
within this 4-digit heading) and any relative section or chapter
notes and, unless otherwise required, according to the remaining
GRI's taken in order.
You are of the opinion that the subject food preparation
should be classified under either subheading 1212.99 or 1404.90,
HTSUSA. We disagree.
Heading 1212 of the schedule provides for vegetable products
of a kind used primarily for human consumption, not elsewhere
specified. As stated in Explanatory Note 12.12(B)(a), the
heading excludes carrageenan. Heading 1404 provides for
vegetable products not elsewhere specified or included, and also
excludes carrageenan. Explanatory Note 14.04(D)(5).
Heading 1901, HTSUSA, provides for human food preparations,
including intermediate preparations for the food industry,
deriving their essential character from starch, whether or not
predominating by weight or volume. Since the amount of starch in
the submitted prototype will be decreased and the amount of
carrageenan will be increased, clearly the mixture does not
derive its essential character from the amount of starch, either
by weight or volume. We agree that the subject preparation is
not properly classifiable under heading 1901, pp.2-3, submission.
Based upon the limited information provided regarding the
use/s to which it will be put, we are of the opinion that the
subject food preparation it is properly classifiable according to
GRI 1 under heading 2106, HTSUSA, covering "Preparations
consisting wholly or partly of foodstuffs, used in the making of
beverages or food preparations for human consumption," as
provided in part, Explanatory Note 21.06(B). More specifically,
we find that the subject food preparation is properly
classifiable under subheading 2106.90.6099, HTSUSA.
HOLDING:
Dry, powdered food preparation consisting of a mixture of
corn starch, carrageenan and salt, to be used as an ingredient in
foods for human consumption, is properly classifiable under
subheading 2106.90.6099, HTSUSA, which provides for "food
preparations not elsewhere specified or included: other: other:
other: other: other: other," dutiable under the general column 1
rate of 10 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division