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 > 1999 NY Rulings > NY D86123 - NY D86178 > NY D86131

Previous Ruling Next Ruling

January 20, 1999

CLA-2-19:RR:NC:2:228 D86131


TARIFF NO.: 1905.90.1070; 2103.90.8000; 2103.90.9060

Mr. David Stockwell
Frank R. Stockwell Limited
1608 The Queensway
Toronto, Ontario M8Z 1W9 Canada

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

Dear Mr. Stockwell:

In your letter dated December 16, 1998, on behalf of Wild Flavours, Inc., you requested a ruling on the status of bread crumbs, seasonings, and sauce mixes from Canada under the NAFTA.

Five samples and four ingredients breakdowns were submitted with your letter. Additional information was provided in a letter dated January 15, 1999. The samples were examined and disposed of. Product no. 5637, Chicken Stuffing Crumb, consists of irregular-shaped pieces of dried dark and light bread. The pieces range in size from small grains to chunks approximately 3/4-inch in length. The stated ingredients are enriched wheat flour, sugar, vegetable oil shortening, yeast, salt, calcium propionate, caramel, color, spice extractive, and BHT. Product no. CX3030, Cheddar Cheese Seasoning, is an orange-colored powder composed of 63 percent whey powder, 13 percent salt, 5 percent buttermilk powder, 3 percent cheddar cheese, 3 percent modified corn starch, 2 percent monosodium glutamate, one percent food color, and less than one percent each of citric acid, autolyzed yeast extract, flavor, sodium citrate, disodium phosphate, lactic acid, spice, whey protein concentrate, silicon dioxide, soybean oil, sodium caseinate, disodium inosinate and disodium guanylate, and BHT. Product no. 5267, Chicken Stuffing Seasoning, is a yellow/green powder containing small pieces of dried vegetables. It is said to consist of 28 percent salt, 20 percent onion flakes, 16 percent onion powder, 6 percent flavor, 4 percent autolyzed yeast extract, 3 percent each of sugar, spice, and parsley flakes, 3 percent chicken flavor, one percent each of natural and artificial flavor, and less than one percent each of silicon dioxide, oleoresin tumeric, and disodium inosinate and disodium guanylate. Product no. CX3461, Macaroni Seasoning (also identified as Cheddar Cheese Sauce Mix CX3461), is a pink-colored powder consisting of 21 percent modified corn starch, 17 percent buttermilk powder, 13 percent hydrogenated vegetable oil, 12 percent corn syrup solids, 8 percent whey powder, 7 percent each of cheddar cheese and salt, 6 percent autolyzed yeast extract, 5 percent flavors, one percent sodium caseinate, and less than one percent each of maltodextrin, disodium phosphate, silicon dioxide, sodium citrate, disodium inosinate and disodium guanylate, xanthan gum, color, citric acid, lactic acid, soybean oil, BHT, and mono and diglycerides. Product no. 6328, Cheddar Cheese Sauce Mix, is a similarly-colored powder, composed of 25 percent hydrogenated soybean oil, 19 percent cheddar cheese, 18 percent whey powder, 16 percent modified corn starch, 6 percent flavor, 5 percent each of buttermilk powder and salt, 2 percent xanthan gum, one percent each whey protein concentrate and disodium phosphate, and less than one percent each of sodium citrate, silicon dioxide, lactic acid, citric acid, spice extractive, sodium caseinate, disodium inosinate and disodium guanylate, and BHT.

The Cheddar Cheese Seasoning, CX3030, will be used as a surface coating in manufacture of snack foods. The Chicken Stuffing Seasoning, 5267, Chicken Stuffing Crumb, 5637, Macaroni Seasoning, CX3461, and Cheddar Cheese Sauce Mix, 6328 will be used in the preparation of meals in restaurants. The latter two are mixed with water and cooked until thickened, after which they are poured over cooked pasta.

Three of the ingredients in the Cheddar Cheese Seasoning CX3030 (cheddar cheese, monosodium glutamate, and disodium phosphate), two of the ingredients in the Macaroni Seasoning/Cheddar Cheese Sauce Mix CX3461 and Cheddar Cheese Sauce Mix 6328 (cheddar cheese and disodium phosphate), and the spices used in Chicken Stuffing Seasoning 5267, are or may be products of non-NAFTA countries. In Canada, the ingredients are mixed together (where non-NAFTA cheddar cheese is used, the cheese is dried prior to mixing) according to the respective formulas, and packaged.

The applicable tariff provision for the Chicken Stuffing Crumb 5637 will be 1905.90.1070, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for bread, pastry, cakes, biscuits and other bakersÂ’ wares...other...bread. The general rate of duty will be free.

The applicable subheading for the Chicken Stuffing Seasoning 5267 and the Cheddar Cheese Seasoning CX3030 will be 2103.90.8000, HTSUSA, which provides for mixed condiments and mixed seasonings...other. The general rate of duty will be 6.6 percent ad valorem.

The applicable subheading for the Macaroni Seasoning/Cheddar Cheese Sauce Mix CX3461 and the Cheddar Cheese Sauce Mix 6328 will be 2103.90.9060, HTSUSA, which provides for sauces and preparations therefor...other...other...other. The general rate of duty will be 6.6 percent ad valorem. Each of the non-originating materials used to make the Chicken Stuffing Seasoning 5267, Cheddar Cheese Seasoning CX3030, Macaroni Seasoning/Cheddar Cheese Sauce Mix CX3461, and Cheddar Cheese Sauce Mix 6328 have satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/21.7. These products 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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: