The tariff classification of a marinade from Canada

N039565 October 6, 2008 CLA-2-21:OT:RR:E:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2103.90.7400; 2103.90.7800 Ms. Rita Irwin Hermann Laue Spice Co., Inc. 119 Franklin Street P.O. Box 1479 Uxbridge, Ontario L9P 1N6 Canada RE: The tariff classification of a marinade from Canada Dear Ms. Irwin: In your letter dated September 25, 2008, on behalf of Wayne Farms, Oakwood, GA, you requested a tariff classification ruling. An ingredients breakdown accompanied your letter. Costco US Mesquite Marinade (2-COS119-006) is described as a dry seasoning, applied directly to chicken wings, imported in containers holding 20 kilograms, net weight. The seasoning is composed of approximately 34 percent salt, 19 percent sugar, 16 percent paprika, 10 percent sodium diacetate, 6 percent each of sodium phosphate, smoke flavor, and spices, two percent tricalcium phosphate, and less than one percent, each, of spice extractives and canola oil. In your letter, you suggested classification in subheading 2103.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), the provision for other mixed condiments and mixed seasonings. Based on the product’s ingredient composition, however, it will be classified elsewhere. The applicable subheading for this product, if imported in quantities that fall within the limits described in additional U.S. note 4 to chapter 21, will be 2103.90.7400, HTSUS, 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, the product will be classified in subheading 2103.90.7800 HTS, and dutiable at the rate of 30.5 cents per kilogram plus 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/. 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