CLA-2-20:OT:RR:NC:N2:228
Mr. Philippe Gregoire
Laboratoires C.O.P. Inc.
60 Jean-Proulx Street
Gatineau, Quebec, J8Z 1W1
Canada
RE: The tariff classification of a snack mix from Canada
Dear Mr. Gregoire:
In your letter dated June 30, 2015, you requested a tariff classification.
An ingredients breakdown, process flow diagram, image of the product, and preliminary labelling sheet were submitted with your letter. Ideal Protein brand Seeds & Beans Mix will be marketed as a snack, composed of pumpkin seed kernel (the raw seeds are shelled), honey flavored soybeans (soybeans, sugar, sunflower oil, honey, salt, maltodextrin, and xanthan gum), and tamari flavored chickpeas (chickpeas, canola and/or safflower oil, tamari soy sauce, salt, maltodextrin, spices, sugar, garlic and onion powder, vinegar powder, cayenne pepper sauce powder, citric acid and malic acid). The product is packed in a sealed plastic packet of 39 grams, seven packets per retail box.
In your letter, you suggested that the Seeds & Beans Mix would be classified in subheading 2008.97.1040, Harmonized Tariff Schedule of the United States (HTSUS), the provision for mixtures of fruit, nuts and other edible parts of plant, otherwise prepared or preserved, not elsewhere specified or included, based on the similarity to the Banana Burst Trial Mix described in New York ruling (NY) N237245. We cannot agree. While the product in the ruling is similar to the instant product in use as a snack food, they are dissimilar in the ingredients components, ingredients breakdowns by weight, and in the method of production of each ingredient. There is not a single heading describing such mixture, which contains a product of heading 1212 (pumpkin seed kernel), HTSUS, a product of heading 2008 (honey flavored soybeans), HTSUS, and a product of heading 2005 (tamari flavored chickpeas), HTSUS. It cannot be classified on the basis of General Rules of Interpretation 1 (GRI 1), and will be classified according to GRI 3. Based on the ingredients breakdown and the available image, we determine none of the article impacts the essential character of the mixture. We turn to GRI 3 (c) to seek classification.
The applicable subheading for the Seeds & Beans Mix will be 2008.99.6100, HTSUS, which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included . . . other, including mixtures other than those of subheading 2008.19 . . . other . . . soybeans. The rate of duty will be 3.8 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 the World Wide Web at http://www.usitc.gov/tata/hts/.
In your letter, you state that the country of origin of the Seeds & Beans Mix is Canada. Based on the submitted documents, the country of origin of the product is not Canada. You may wish to discuss the proper country of origin with the Customs import specialist at the proposed port of entry or submit a country of origin ruling request to this office.
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 301-575-0156, or at the Web site ww.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 Bruce N. Hadley, Jr. at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division