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

NY C83445 February 19, 1998 CLA-2-21:RR:NC:2:228 C83445 CATEGORY: Classification TARIFF NO.: 2103.90.7400; 2103.90.7800; 2103.90.8000 Mr. J. Frank McCormack McCormick Canada Inc. 3340 Orlando Drive Mississauga, Ontario L4V 1C7 Canada RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of seasonings from Canada; Article 509 Dear Mr. McCormack: In your letter dated January 8, 1998 you requested a ruling on the status of seasonings from Canada under the NAFTA. Additional information was provided in letters dated January 28, 1998 and February 17, 1998. Three samples and ingredients breakdowns were submitted with your first letter. Ketchup Seasoning Reduced Salt, product no. 91591, is a red powder composed of sugar (40-50 percent), sodium diacetate, dextrose, dehydrated tomato, monosodium glutamate, ground paprika, salt, citric acid, ground cinnamon, colors, tartaric acid, ground cloves, garlic powder, ground allspice, tomato flavor, calcium silicate, paprika oleoresin, turmeric flavor, ground dill, clove oleoresin, onion flavor, clove oil, onion oleoresin, black pepper oleoresin, and silicon dioxide. The Works Seasoning Reduced Salt, product no. 91579, is an orange powder consisting of sugar (40-60 percent), salt, monosodium glutamate, sodium diacetate, wheat flour, dehydrated tomato, ground paprika, malic acid, citric acid, onion powder, soybean oil, silicon dioxide, dextrose, paprika oleoresin, garlic powder, smoke flavor, dill oil, dill oleoresin, and flavor. Steak & Onion Seasoning Reduced Salt, product no. 91577, is a brown powder made from whey powder, sugar (10-15 percent) dextrose, hydrolyzed plant protein, monosodium glutamate, onion powder, Worcestershire powder, beef flavor, salt, caramel color, citric acid, silicon dioxide, grill flavor, garlic powder, ground black pepper, paprika oleoresin, vegetable oil, onion flavor, black pepper flavor, disodium inosinate & disodium guanylate (I & G), tumeric flavor, black pepper oleoresin, and onion oleoresin. Thirteen of the ingredients in the Ketchup Seasoning Reduced Salt (sugar, sodium diacetate, tomato powder, tartaric acid, paprika oleoresin, turmeric oleoresin, clove oil, onion oleoresin, black pepper oleoresin, ground cinnamon, ground cloves, ground allspice, and ground dill), seven ingredients in The Works Seasoning Reduced Salt (sugar, sodium diacetate, tomato powder, paprika oleoresin, flavor, paprika, and citric acid), and seven components of the Steak & Onion Seasoning Reduced Salt (sugar, paprika oleoresin, I & G, turmeric oleoresin, black pepper oleoresin, onion oleoresin, and black pepper) are from non-NAFTA countries. In Canada, all ingredients are mixed together and packed in 50-pound bags. The seasonings are sold to customers for use as a surface coating/flavoring for snack foods such as potato chips and tortilla chips. The applicable subheading for the Ketchup Seasoning Reduced Salt, no. 91591, The Works Seasoning Reduced Salt, no. 91579, and the Steak & Onion Seasoning Reduced Salt, no. 91577, when containing over 10 percent by dry weight of sugar, if imported in quantities that fall within the limits described in additional U.S. note 4 to chapter 21, will be 2103.90.7400, Harmonized Tariff Schedule of the United States (HTS), which provides for mixed condiments and mixed seasonings described in additional U.S. note 3 to this chapter...described in additional U.S. note 4 to this chapter and entered pursuant to its provisions. The rate of duty will be 7.5 percent ad valorem. If the quantitative limits of additional U.S. note 4 to chapter 21 have been reached, these products will be classified in subheading 2103.90.7800 HTS, and dutiable at the rate of 32.3 cents per kilogram, plus 6.8 percent ad valorem. The applicable tariff provision for the Steak & Onion Seasoning Reduced Salt, no. 91577, when containing 10 percent or less, by dry weight, of cane or beet sugar, will be 2103.90.8000, HTSUSA, which provides for mixed condiments and mixed seasonings...other...other. The general rate of duty will be 6.8 percent ad valorem. Each of the non-originating materials used to make the seasonings has either satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/21/7, or meets the requirements of HTSUSA General Note 12(f). The seasonings, when classified in subheadings 2103.90.7400 or 2103.90.8000, 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division