CLA-2-19:S:N:N1:228

Mr. Phillip J. Christie, Sr.
3213 O Street, N.W.
Washington, D.C. 20007

RE: The tariff classification of a food flavoring from New Zealand

Dear Mr. Christie:

In your letters dated August 17, 1992 and September 21, 1992, on behalf of McCormick & Company, you requested a tariff classification ruling.

A sample was submitted with your first letter, and an ingredients breakdown was provided with your September correspondence. The product, called "ranch seasoning," is a powder said to be composed of 83 percent dry buttermilk, 15 percent salt, 1.5 percent garlic powder, and .5 percent onion powder. Analysis found the sample contained 3.75 percent butterfat. The merchandise will be imported in 50-pound multi- walled bags or 200 to 250-pound poly-lined fiber board drums, and sold to snack food companies for use as a flavoring ingredient in potato chips, crackers, and other salty snacks. The applicable subheading for this product will be 1901.90.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404...not elsewhere specified or included...other... subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.10.75. The rate of duty will be 10 percent ad valorem. At this time, there is no quota allocation under subheading 9904.10,75, HTS. The merchandise will, therefore, not be permitted to enter the commerce of the United States.

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