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NY E82554





June 2, 1999

CLA-2-15:RR:NC:228 E82554

CATEGORY: CLASSIFICATION

TARIFF NO.: 1517.90.5000; 1517.90.6000; 1517.90.9025; 2103.90.8000; 2106.90.9998

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 food ingredients from Canada; Article 509

Dear Mr. Stockwell:

In your letter dated May 20, 1999, on behalf of Wild Flavours, Inc., you requested a ruling on the status of food ingredients from Canada under the NAFTA.

Ingredients breakdowns, specification sheets, and four samples were submitted with your letter. The samples were examined and disposed of. Product no. 3015K, Shortening Powder, is a white powder said to be composed of partially hydrogenated soybean oil, whey (over 16 percent), sodium caseinate, and disodium phosphate. Shortening Powder no. 7254 is a white powder consisting of hydrogenated soybean oil, buttermilk powder (less than 16 percent), sugar (less than 10 percent, by dry weight), mono and diglycerides, and sodium caseinate. Cheddar Cheese Seasoning, product no. 7123, is an orange-colored powder made from ¬ďmodified milk ingredients¬Ē (whey powder and buttermilk powder), hydrogenated soybean oil, maltodextrin, cheddar cheese, salt, artificial color, sodium citrate, disodium phosphate, lactic acid, silicon dioxide, modified food starch, soybean oil, citric acid, flavors, disodium inosinate and disodium guanylate, and BHT. Product no. 7253, Creaming Agent, is a white powder containing corn syrup solids, hydrogenated coconut oil, sodium caseinate, dipotassium phosphate, mono and diglycerides, silicon dioxide, artificial flavor and natural color.

All products will be imported in non-retail containers and used in the production of human food articles. The two shortening powders will be used as ingredients in the production of soups, sauces, gravies, baked, goods, pancakes, waffles and dry mixes. The cheddar cheese seasoning will be mixed with oil and used as a surface coating for snack foods such as corn chips. The creaming agent will be an ingredient in hot chocolate and cappuccino mixes.

The disodium phosphate ingredient in the cheddar cheese seasoning and shortening powder 3015K, is a product of Germany. The cheddar cheese used in the cheddar cheese seasoning may be a product of New Zealand. The dipotassium phosphate in the creaming agent is of German origin. All other ingredients are products of the United States or Canada.

The applicable tariff provision for the Shortening Powder no. 3015K, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1517.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for edible mixtures or preparations of animal or vegetable fats or oils...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 11 cents per kilogram. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1517.90.6000, HTS, and dutiable at the rate of 32.5 cents per kilogram.

The applicable tariff provision for the Shortening Powder no. 7254 will be 1517.90.9025, HTS, which provides for edible mixtures or preparations of animal or vegetable fats or oils¬other¬other¬soybean oil, wholly hydrogenated. The general rate of duty will be 9.2 cents per kilogram.

The applicable tariff provision for the Cheddar Cheese Seasoning no. 7123 will be 2103.90.9080, HTS, which provides for mixed condiments and mixed seasonings¬other. The general rate of duty will be 6.6 percent ad valorem.

The applicable tariff provision for the Creaming Agent no. 7253 will be 2106.90.9998, HTS, which provides for food preparations not elsewhere specified or included¬other¬other¬other. The general rate of duty will be 7 percent ad valorem.

The Shortening Powder no. 7254, being wholly obtained or produced entirely in the territory of Canada and the United States, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

The non-originating material used to make the Shortening Powder no. 3015K has satisfied the change in tariff classification required under HTSUSA General Note 12(t)/15.1. The non-originating materials used to make the Cheddar Cheese Seasoning no. 7123 have satisfied the change in tariff classification required under HTSUSA General Note 12(t)21.7. The non-originating material used to make the Creaming Agent no. 7523 has satisfied the change in tariff classification required under HTSUSA General Note 12(t)21.14. The Shortening Powder no. 3015K, when classified in subheading 1517.90.5000, HTS, and the Cheddar Cheese Seasoning no. 7123 and the Creaming Agent no. 7253, 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

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