CLA-2-21:RR:NC:2:228
Ms. Tanis Johnson
Newly Weds Foods Co.
450 Superior Blvd.
Mississauga, Ontario L5T 2R9
Canada
RE: The tariff classification of a seasoning from Canada.
Dear Ms. Johnson:
In your letter dated June 20, 2007 you requested a tariff classification ruling.
An ingredients breakdown and a sample were submitted with your request. Preparation instructions were provided with your facsimile transmission of June 28, 2007. The sample was examined and disposed of. “Chinese chicken salad dressing” is a light yellow-colored powder consisting of approximately 43 percent sugar, 40 percent soy sauce, 6 percent toasted sesame seed, 3 percent salt, 2 percent, each, of drying hubersorb, toasted sesame oil, and ginger, and less than one percent, each, of cilantro resin, sodium citrate, dextrose monohydrate, and starch. The product is put up in retail-sized packets containing 28.3 grams. It is used as a salad dressing after it is combined with vinegar and oil or water.
In your letter, you suggested this product should be classified in subheading 2103.20.4040 Harmonized Tariff Schedule of the United States (HTSUS) sauces and preparations therefore…tomato ketchup and other tomato sauces…other… other. We do not agree. Based on the product’s composition, it will be classified elsewhere.
The applicable subheading for the “Chinese chicken salad dressing”, 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 (HTSUS), 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 30.5 cents per kilogram plus 6.4 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division