CLA-2-21:RR:NC:2:228 D87316
David Stockwell
Frank R. Stockwell Limited
1608 The Queensway
Toronto Ontario, M8Z 1W9
RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of seasonings from Canada; Article 509
Dear Mr. David Stockwell:
In your letters dated January 21, 1999, and February 18, 1999, on behalf of Wild Flavours Inc., Ontario, Canada, you requested a ruling on the status of food ingredients from Canada under the NAFTA.
Samples and ingredients breakdowns were submitted with your first letter. The samples were examined and disposed of. Sour Cream and Onion Seasoning 2950 and Sour Cream and Onion Seasoning CX-1932 are cream colored powders with green flecks consisting of 44-57 percent whey powder, 14 percent hydrogenated soybean oil, 6-10 percent salt, 5 percent onion powder, 4-15 percent dextrose, 0.5-7 percent natural and artificial flavors, 2 percent monosodium glutamate, 1 percent parsley and less than one percent disodium phosphate. The Sour Cream and Onion Seasoning CX-1932 also contains 5 percent sugar, and less than one percent each of malic acid, sodium caseinate, silicon dioxide, lactic acid, disodium inosinate and disodium guanylate. Sour Cream and Onion Seasoning 2950 also contains 4 percent diacetate, calcium silicate. Ketchup Seasoning 6761 is a red powder made from 37
percent sugar, 15 percent salt, 13 percent each of dextrose and
sodium diacetate, 7 percent monosodium glutamate, 6 percent tomato powder, 2 percent each of citric acid and garlic powder, 1 percent each of artificial color and soybean oil and less than one percent each of natural and artificial flavors, onion powder, silicon dioxide, disodium inosinate and disodium guanylate and spice extractives. The seasonings will be used to flavor snacks such as potato chips.
The majority of the ingredients are products of the United States and Canada. The exceptions are the sodium diacetate from Great Britain, monosodium glutamate from Korea, disodium phosphate from Germany, and tomato powder from Spain.
The applicable subheading for the Ketchup Seasoning if imported in quantities that fall within the limits described in additional U.S. note 4 to chapter 21, will be 2103.90.7400, Harmonized Tariff Schedule of the United States (HTS), which provides for mixed condiments and mixed seasonings described in additional U.S. note 3 to this chapter...described in additional U.S. note 4 to this chapter and entered pursuant to its provisions. The rate of duty will be 7.5 percent ad valorem. If the quantitative limits of additional U.S. note 4 to chapter 21 have been reached, the product will be classified in subheading 2103.90.7800 HTS, and dutiable at the rate of 31.4 cents per kilogram plus 6.6 percent ad valorem.
Each of the non-originating materials used to make the Ketchup Seasoning have satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/21/7. The seasoning, when classified in 2103.90.7400, will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
The applicable subheading for the Sour Cream and Onion Seasoning 2950 and Sour Cream and Onion Seasoning CX-1932 will be 2103.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for mixed condiments and mixed seasonings ...other...other. The general rate of duty will be 6.6 percent ad valorem.
Each of the non-originating materials used to make the Sour Cream and Onion Seasoning 2950 and Sour Cream and Onion Seasoning CX-1932 have satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/21/7. The articles 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,
National Commodity
Specialist Division