The tariff classification and country of origin marking of dukkahs from South Africa

N030815 June 25, 2008 CLA-2-21:OT:RR:E:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2103.90.8000 Mrs. Krysty Williams Global Fine Foods LLC 4725 East Prospect Road Fort Collins, CO 80525 RE: The tariff classification and country of origin marking of dukkahs from South Africa Dear Mrs. Williams: In your letter dated June 13, 2008 you requested a tariff classification and country of origin marking ruling. Ingredients breakdowns, a description of the manufacturing operations, and illustrative literature were submitted with your letter. The products are “dukkahs,” Malay, Sweet Moroccan, Mediterranean, Egyptian, and Biltong variety. Dukkahs are aromatic seasonings consisting of a dry blend of coarsely ground nuts, seeds, vegetables, herbs, and spices, packed for retail sale in glass jars containing 140 grams, net weight. Almonds and sesame seeds are the principal ingredients in all varieties. Other ingredients include onion, mustard seed, cumin, fennel, chili flake, vegetable oil, salt, turmeric oil, cardamom, pepper, red bell pepper, garlic, paprika, sugar (less than 10 percent), cayenne pepper, sun dried tomato, oreganum, coriander, dried beef, and flavoring. The ingredients are sourced from a variety of countries – India, South Africa, Romania, China, Canada, and the United States. In South Africa, the ingredients are milled, blended in the appropriate proportions, and packaged. The applicable subheading for the dukkahs will be 2103.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mixed condiments and mixed seasonings…other. The duty rate will be 6.4 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 2103.90.8000, HTSUS, which are products of South Africa 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". The marking statute, section 304 of the Tariff Act of 1930, as amended (19 U.S.C. §1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article… Section 134.1(b), U.S. Customs and Border Protection (“CBP”) Regulations (19 C.F.R. § 134.1(b)), defines "country of origin" as: [T]he country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the “country of origin” within the meaning of this part; … For country of origin marking purposes, a substantial transformation of an article occurs when it is used in manufacture, which results in an article having a name, character, and use differing from that of the article before the processing. United States v. Gibson-Thomsen Co., Inc., 27 CCPA 267, C.A.D. 98 (1940); National Hand Tool Corp. v. United States, 16 CIT 308 (1992), aff’d, 989 F. 2d 1201 (Fed. Cir. 1993). However, if the manufacturing or combining process is merely a minor one that leaves the identity of the article intact, a substantial transformation has not occurred. Uniroyal, Inc. v. United States, 3 CIT 220, 542 F. Supp. 1026, 1029 (1982), aff’d, 702 F.2d 1022 (Fed. Cir. 1983). Applying the Marking Rules set forth in section 304 of the Tariff Act of 1930, as amended and section 134 of the Customs Regulations, we find that the dukkahs are products of South Africa for marking purposes. 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