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NY R00754

September 8, 2004

CLA-2-21:RR:NC:2:228 R00754


TARIFF NO.: 2103.90.9040

Mr. William Sherman
Northern Customs Services, Inc.
6391 Walmore Road
Niagara Falls, NY 14174

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

Dear Mr. Sherman:

In your letter dated August 27, 2004, on behalf of Linsey Foods Ltd., Markham, Ontario, Canada, you requested a ruling on the status of a salad kit from Canada under the NAFTA.

The product, Canadian Original Caesar Salad Kit, is a good containing all the ingredients needed – except the lettuce – for making a Caesar Salad. Each retail package contains four sealed packets: a 76-gram pack of Caesar dressing, a 31-gram pack of croutons, a 12-gram pack of crumbled bacon, and a 9-gram pack of parmesan cheese. The purchaser provides the lettuce, and mixes all ingredients together to create a Caesar salad sufficient for six servings. The dressing, croutons, and cheese are products of Canada, the bacon is a good of the United States.

The applicable tariff provision for the salad kit will be 2103.90.9040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sauces and preparations thereforotherotherother salad dressings. The general rate of duty will be 6.4 percent ad valorem.

General Note 12(b), HTSUS, sets forth the criteria for determining whether a good is originating under the NAFTA. General Note 12(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that

For the purposes of this note, goods imported into the customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as "goods originating in the territory of a NAFTA party" only if--

(i) they are goods wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States

Based on the facts provided, the salad kit described above qualifies for NAFTA preferential treatment, because it will meet the requirements of HTSUSA General Note 12(b)(i). The salad kit will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements

The importation of this product may be subject to restrictions imposed by the United States Department of Agriculture. It is suggested you contact that agency directly for further information.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

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 646-733-3029.


Robert B. Swierupski

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