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

NY R04142 June 22, 2006 CLA-2-21:RR:NC:N2:228 R04142 CATEGORY: Classification TARIFF NO.: 2106.90.9995 Ms. Susan Tolot Willson International Inc. One Heritage Place Southgate, MI 48195 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a food preparation from Canada; Article 509 Dear Ms. Tolot: In your letter dated June 7, 2006, on behalf of Otter Valley Foods, Inc., Tillsonburg, Ontario, Canada, you requested a ruling on the status of a food product from Canada under the NAFTA. Ingredients breakdowns for two products accompanied your letter. Copies of the packaging was submitted via electronic mail on June 20, 2006. The PizzOmelette product is a prepared breakfast food resembling a pizza. It is composed of an egg white omelette “pizza crust,” 5-inches in diameter, topped with pizza sauce and either a three cheese blend (soy mozzarella cheese, mozzarella cheese, and cheddar cheese) or a cheese blend and vegetarian pepperoni slices. The PizzOmelettes are imported in frozen condition, packaged for retail sale, two PizzOmelettes in a box. The egg white omelette, pizza sauce, and vegetarian pepperoni are products of Canada; the cheese blend is a product of the United States. The applicable tariff provision for the PizzOmelette will be 2106.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other…other…frozen. The general rate of duty 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/. General Note 12(b), HTSUS, sets forth the criteria for determining whether a good is originating under the NAFTA. General Note 12(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that For the purposes of this note, goods imported into the customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as "goods originating in the territory of a NAFTA party" only if-- (i) they are goods wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States; or (ii) they have been transformed in the territory of Canada, Mexico and/or the United States so that-- (A) except as provided in subdivision (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s) and (t) of this note or the rules set forth therein… Based on the facts provided, the goods described above qualify for NAFTA preferential treatment, because they will meet the requirements of HTSUS General Note 12(b)(i). The goods will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. 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 181 of the Customs Regulations (19 C.F.R. 181). 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