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

NY H85732 December 28, 2001 CLA-2-21:RR:NC:2:228 H85732 CATEGORY: Classification TARIFF NO.: 2103.90.9090 Ms. Susan Legacy McCormick Canada Inc. 3340 Orlando Drive Mississauga, Ontario Canada L4V 1C7 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a sauce preparation from Canada; Article 509 Dear Ms. Legacy: In your letter dated September 21, 2001 you requested a ruling on the status of sauce preparation from Canada under the NAFTA. A sample and an ingredients breakdown was submitted with your letter. The sample was examined and disposed of. Teriyaki Sauce Mix, product no. 86701, is a brownish-orange colored powder consisting of 40 percent sugar, 20-40 percent soya sauce powder, 10-15 percent maltodextrin, 1-10 percent each of corn starch, salt, garlic powder, ginger, and caramel color, and one percent or less, each, of onion powder, yeast extract, calcium silicate, citric acid, disodium inosinate and disodium guanylate, paprika oleoresin, ground celery, paprika, and oleoresin ginger. The ingredients are mixed and packaged for industrial use. The product is reconstituted to a sauce then applied to frozen entrees by the processor. All but five of the ingredients used to make the product are products of NAFTA countries. The disodium inosinate and disodium guanylate are from Japan, the ginger, celery, and ginger oleoresin are from India, and the sugar may originate in any of fifteen non-NAFTA countries. The applicable tariff provision for the Teriyaki Sauce Mix, product no. 86701, will be 2103.90.9090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sauces and preparations therefor... other...other...other. The general rate of duty will be 6.4 percent ad valorem. The non-originating materials used to make the mix have satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/21.7. The 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division