Reconsideration of New York Ruling Letter (NYRL) C80442, Dated December 11, 1997; Mayo Spice Bag

HQ 961488 March 31, 1999 CLA-2 RR:CR:GC 961488K CATEGORY: Classification TARIFF NO.: 2106.90.94 Ms. Michelle Rymal Technical Support UFL Foods Inc. 9110 23Avenue Edmonton, Canada T6N IH9 RE: Reconsideration of New York Ruling Letter (NYRL) C80442, Dated December 11, 1997; Mayo Spice Bag Dear Ms. Rymal: In your letter dated January 21, 1998, to the Director, Customs National Commodity Specialist Division, New York, you requested reconsideration of NYRL C80442, issued to UFL Foods, Inc., on December 11, 1997. This ruling concerned the classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of a Mayo Spice Bag and a Ranch Seasoning Preparation. Your letter was referred to this office for reply. We regret the delay. FACTS: In response to a letter dated September 2, 1997, Customs issued NYRL B89311, to UFL Foods dated September 23, 1997, holding that a product described as Mayo Spice Bag of cream colored powder containing 70.6 percent sugar, 23.5 percent salt, and 5.9 percent spice, for use as an ingredient in the manufacture of a salad dressing, was classified in subheading 2106.90.94, Harmonized Tariff Schedule of the United States (HTSUS), as other food preparations not elsewhere specified or included, containing over 65 percent by dry weight of sugar, as described in additional U.S. Note 2, Chapter 17, HTSUS. In a letter dated October 7, 1997, you referred to NYRL B89311 and requested a classification ruling for the same two products described as Mayo Spice Bag, a pale yellow powder, and Ranch Seasoning Preparations, a white powder, both of which are composed of sugar, salt, and spice and used as ingredients in the manufacture of salad dressings. Samples were submitted. You indicated that the Mayo Spice Bag was reformulated to contain less than 65 percent by dry weight of sugar. In Customs laboratory report #2-98-20220-001 dated November 21, 1997, it was determined that the Mayo Spice Bag contained 71.1 percent sucrose and that the Ranch Seasoning Preparation contained 66 percent sucrose. Based on the reports, NYRL C80442 held that the products were classified in subheading 2106.90.94, HTSUS, as other food preparations not elsewhere specified or included containing over 65 percent by dry weight of sugar. In your letter of January 21, 1998, you expressed the opinion that the Mayo Spice Bag was specifically formulated to contain only 64.5 percent of sugar and asked that Customs test another sample submitted on January 9, 1998. The Customs laboratory tested the new sample and in report 2-98-20712-001 dated February 27, 1998, found that the sample contained 65.4 percent sucrose. No independent laboratory reports were submitted to contest Customs findings. ISSUE: Whether the product described as the Mayo Spice Bag is classified in subheading 2106.90.94, HTSUS. LAW AND ANALYSIS: Subheading 2106. 90.92, HTSUS, provides for other food preparations not elsewhere specified or included containing over 65 percent by dry weight of sugar as described in additional U.S. Note 2 to Chapter 17, if within the quantitative limitation of additional U.S. Note 7 to Chapter 17, and, if over the quantitative limitation, in subheading 2106.90.94, HTSUS. The quantitative limitation in accordance with additional U.S. Note 7 to Chapter 17 is none. While the formulation of the product has been changed to reduce the sugar content, the Customs laboratory reports that the sample of the Mayo Spice Bag contained 65.4 percent of sucrose. There is no evidence to dispute the findings of the Customs laboratory. Accordingly, the product is properly classified in subheading 2106.90.94, HTSUS. HOLDING: A product described as the Mayo Spice Bag, containing salt, spice, and 65.4 percent of sucrose, used to manufacture salad dressings, is classified in subheading 2106.90.94, HTSUS. NYRL C80442, dated December 11, 1997, is affirmed. Sincerely, John Durant, Director Commercial Rulings Division