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March 19, 1999

CLA-2-21:RR:NC:2:228 D87212

CATEGORY: CLASSIFICATION

TARIFF NO.: 2103.90.8000; 2106.90.6400; 2106.90.6600

Mr. 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 seasonings from Canada; Article 509

Dear Mr. Stockwell:

In your letters dated January 25, 1999 and March 2, 1999, on behalf of Wild Flavors, Inc., you requested a ruling on the status of seasonings from Canada under the NAFTA.

Samples and ingredients breakdowns accompanied your first letter. Additional information concerning the use of the products was submitted with your March correspondence. Parmesan Flavored Cheese Powder Blend, CX2701, is a pale white powder composed of 35 percent whey powder, 30 percent hydrogenated soybean oil, 20 percent maltodextrin, 9 percent cheddar cheese, 5 percent flavor, and less than one percent each of salt, whey protein concentrate, disodium phosphate, sodium citrate, citric acid, silicon dioxide, lactic acid, sodium caseinate, disodium inosinate and disodium guanylate, and BHT. Uncolored Cheddar Cheese Powder, CX1336, is a similar-colored powder composed of 36 percent cheddar cheese, 22 percent hydrogenated vegetable oil, 20 percent whey powder, 12 percent maltodextrin, 4 percent salt, 2 percent whey protein concentrate, one percent each of flavor and disodium phosphate, and less than one percent each of sodium caseinate, sodium citrate, lactic acid, citric acid, silicon dioxide, disodium inosinate and disodium guanylate, soybean oil, BHT, and monosodium glutamate. Parmesan Flavored Cheese Powder Blend, CX561, is a pale white powder consisting of 30 percent cheddar cheese, 27 percent hydrogenated soybean oil, 23 percent whey powder, 7 percent artificial flavor, 6 percent salt, 2 percent whey protein concentrate, one percent each natural flavor and disodium phosphate, and less than one percent each of sodium citrate, lactic acid, citric acid, silicon dioxide, disodium inosinate and disodium guanylate, and BHT. Cheddar Cheese Seasoning, 6766, is an orange powder containing 32 percent cheddar cheese, 29 percent whey powder, 28 percent hydrogenated soybean oil, 3 percent salt, 2 percent each of whey protein concentrate, and flavor, one percent disodium phosphate, and less than one percent each of color, citric acid, lactic acid, soybean oil, silicon dioxide, disodium inosinate and disodium guanylate, and BHT. Parmesan Flavored Cheese Powder, 6716, is a white powder containing 69 percent cheddar cheese, 13 percent whey powder, 7 percent natural and artificial flavor, 4 percent each of sodium caseinate and salt, one percent disodium phosphate, and less than one percent each of lactic acid and artificial flavor.

All products are used as ingredients in the production of snack foods. Products CX2701, CX1336, CX561 and 6766 are used to flavor corn or potato chips, applied to the outer surface of a finished chip. Product 6716 is used to flavor crackers. It is mixed into the dough prior to baking.

With two exceptions, all ingredients used for these products are goods of the United States of Canada. The exceptions are the disodium phosphate, a product of Germany, and the cheddar cheese, which may be a product of New Zealand.

The applicable tariff provision for the Parmesan Flavored Cheese Powder Blend, CX2701, Uncolored Cheddar Cheese Powder, CX1336, Parmesan Flavored Cheese Powder Blend, CX561, and Cheddar Cheese Seasoning 6766, will be 2103.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for mixed condiments and mixed seasonings...other. The general rate of duty will be 6.6 percent ad valorem.

Each of the non-originating materials used to make these four products has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/21.7. Items CX2701, CX1336, CX561, and 6766 will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

The applicable subheading for the Parmesan Flavored Cheese Powder Blend, 6716, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...containing over 10 percent by weight of milk solids...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 product will be classified in subheading 2106.90.6600, HTS, and dutiable at the rate of 72.5 cents per kilogram plus 8.8 percent ad valorem.

When made using cheese of Canadian origin, the non-originating material used to make this product (i.e., disodium phosphate) has satisfied the change in tariff classification required under HTSUSA General Note 12(t)/21.12. Item 6716, 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.

When made using cheese of New Zealand origin, the article does not qualify for preferential treatment under the NAFTA because one of the non-originating materials used in the production of the goods (the cheese) will not undergo the change in tariff classification required by General Note 12(t)/21.12, HTSUSA.

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.

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1300 Pennsylvania Ave. N.W., Washington, D.C. 20229.

Sincerely,

Robert B. Swierupski
Director,

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