United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY C80123 - NY C80203 > NY C80126

Previous Ruling Next Ruling
NY C80126

October 31, 1997

CLA-2-21:RR:NC:2:228 C80126


TARIFF NO.: 2106.90.6400, 2106.90.6600

Mr. J. Frank McCormac
McCormick Canada Inc.
3340 Orlando Drive
Mississauga, Ontario Canada L4V 1C7

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a food ingredient from Canada; Article 509

Dear Mr. McCormac:

In your letter dated September 26, 1997, you requested a ruling on the status of a food ingredient from Canada under the NAFTA.

A sample and an ingredients breakdown accompanied your letter. The sample was examined and disposed of. Cara Chicken Pot Pie Mix, no. 86426, is a cream colored powder with visible vegetable flakes composed of 30-40 percent skim milk powder, 15-20 percent modified corn starch, 10-15 percent vegetable shortening, 5-10 percent each of wheat flour, modified corn starch, whey powder, and salt, 1-5 percent each of spray dried butter, hydrolyzed plant protein, onion powder, dried mushroom, red bell pepper, artificial chicken flavor, dehydrated onion, and calcium silicate, and less than one percent each of diced dehydrated potato, xanthan gum, ground black pepper, ground paprika, garlic powder, celery oleo, ground turmeric, parsley, dextrose, black pepper oleoresin, soya bean oil, and silicon dioxide. The majority of the ingredients are products of the United States or Canada. The dried mushroom is from China, the red bell pepper is from Chile, the ground paprika is from Spain, the black pepper oleoresin, ground turmeric, and oleo celery are from India, and the ground black pepper is from India or Indonesia. In Canada, the ingredients are mixed into a consistent blend, and packaged into 50 pound bags. The product will be sold to restaurants for use as an ingredient to make chicken pot pie.

The applicable subheading for the Cara Chicken Pot Pie Mix, 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, 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, this product will be classified in subheading 2106.90.6600, HTS, and dutiable at 76.6 cents per kilogram plus 9.2 percent ad valorem.

Each of the non-originating materials used to make the food ingredient have satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/21/12. The article, when classified in subheading 2106.90.6400, will be entitled to a 2 percent ad valorem 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.


Robert B. Swierupski
National Commodity

Previous Ruling Next Ruling

See also: