CLA-2-21:RR:NC:2:228 G85511
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 a food ingredient from Canada; Article 509
Dear Mr. David Stockwell:
In your letter dated December 13, 2000, on behalf of Wild Flavours Inc., Ontario, Canada, you requested a ruling on the status of food ingredients from Canada under the NAFTA.
A sample and an ingredients breakdown were submitted with your letter. The sample was examined and disposed of. Parmesan Cheese Seasoning 8742F is a white powder composed of Parmesan cheese, whey powder, hydrogenated vegetable oil, maltodextrin, disodium phosphate, and mono and diglycerides. The product will be sold to snack food and sauce mix producers and used as an ingredient for their finished goods.
All but one of the ingredients are products of the United States and Canada. The exception is disodium phosphate, which is a product of Germany.
The applicable subheading for the Parmesan Cheese Seasoning 8742F, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, HTS, which provides for food preparations not elsewhere specified or included...other...other, containing over 10 percent by weight of milk solids...other, dairy products described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the products will be classified in subheading 2106.90.6600, HTS, and dutiable at 70.4 cents per kilogram plus 8.5 percent ad valorem.
The non-originating material used to make the Parmesan Cheese Seasoning 8742F has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/21/12. The Parmesan Cheese Seasoning 8742F, when classified in subheading 2106.90.6400, HTS, 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