CLA-2-7:RR:NC:2:228 D83651
Mr. David M. Dunbar
Katten Muchin & Zavis
525 West Monroe Street
Chicago, IL 60661-3693
RE: The tariff classification and status under the North
American Free Trade Agreement (NAFTA), of "tomato flavor
product" from Mexico; Article 509
Dear Mr. Dunbar:
In your letter dated October 14, 1998, on behalf of Kerry
Ingredients, Beloit, WI, you requested a ruling on the status of
"tomato flavor product" from Mexico under the NAFTA.
The product is a powder prepared from tomato paste to which
an enzyme complex has been added. The tomato paste is a product
of the United States and/or Mexico, prepared by a "cold break"
process from tomatoes of U.S. or Mexican origin. The enzyme
complex is a product of a non-NAFTA country, and consists of the
same enzymes found naturally in tomatoes. In Mexico, the enzyme
complex is added to and reacts with the tomato paste. The
reaction is halted, and the mixture is pumped into drums and
spray-dried into powder. The powder is packaged in 50-pound bags
and exported to the United States. No other ingredients are
added to either the paste or the powder. The finished product is
said to have about three times the flavor of "straight" tomato
powder, and will be used in sauces, seasonings, and soup and
beverage mixes.
The applicable tariff provision for the tomato flavor
product will be 0712.90.7400, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), which provides for dried
vegetables, whole, cut, sliced, broken or in powder, but not
further prepared...other vegetables...tomatoes...in powder. The
general rate of duty will be 10.1 percent ad valorem.
The non-originating material used to make the tomato flavor
product has satisfied the changes in tariff classification
required under HTSUSA General Note 12(t)/7. The tomato flavor
product 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 212-466-5760.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division