The tariff classification of a food ingredient from India

N005795 February 20, 2007 CLA-2-20:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2005.99.2000 Mr. John Peterson Neville Peterson LLP 17 State Street New York, NY 10004 RE: The tariff classification of a food ingredient from India Dear Mr. Peterson: In your letters dated November 28, 2006 and January 21, 2007, on behalf of General Mills, Inc., you requested a tariff classification ruling. Samples and information concerning the manufacturing process were submitted with your January letter. The samples were examined and disposed of. The product, described as a “seasoning mix,” is a dry blend of 95 percent onion powder and 5 percent salt, said to be used “as a seasoning in other prepared foods.” The sample was pale yellow in color, with a strong onion aroma and taste. In your letters you suggested the product should be classified in subheading 2103.90.80, Harmonized Tariff Schedule of the United States (HTSUS), as an “other” mixed seasoning. We do not agree. Based on the ingredient composition and organoleptic properties of the sample, we believe this product is more appropriately classified as a prepared vegetable. The applicable subheading for this product will be 2005.99.2000, HTSUS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen…other vegetables…other…onions. The duty rate will be 4.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Articles classifiable under subheading 2005.99.2000, HTSUS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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