The tariff classification and status under the North American Free Trade Agreement (NAFTA), of "tomato flavor product" from Mexico; Article 509

NY D83651 November 5, 1998 CLA-2-7:RR:NC:2:228 D83651 CATEGORY: Classification TARIFF NO.: 0712.90.7400 Mr. David M. Dunbar Katten Muchin & Zavis 525 West Monroe Street Chicago, IL 60661-3693 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of "tomato flavor product" from Mexico; Article 509 Dear Mr. Dunbar: In your letter dated October 14, 1998, on behalf of Kerry Ingredients, Beloit, WI, you requested a ruling on the status of "tomato flavor product" from Mexico under the NAFTA. The product is a powder prepared from tomato paste to which an enzyme complex has been added. The tomato paste is a product of the United States and/or Mexico, prepared by a "cold break" process from tomatoes of U.S. or Mexican origin. The enzyme complex is a product of a non-NAFTA country, and consists of the same enzymes found naturally in tomatoes. In Mexico, the enzyme complex is added to and reacts with the tomato paste. The reaction is halted, and the mixture is pumped into drums and spray-dried into powder. The powder is packaged in 50-pound bags and exported to the United States. No other ingredients are added to either the paste or the powder. The finished product is said to have about three times the flavor of "straight" tomato powder, and will be used in sauces, seasonings, and soup and beverage mixes. The applicable tariff provision for the tomato flavor product will be 0712.90.7400, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared...other vegetables...tomatoes...in powder. The general rate of duty will be 10.1 percent ad valorem. The non-originating material used to make the tomato flavor product has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/7. The tomato flavor product 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