Salad Topping Consisting of Roasted Grains, Vegetables, and Seeds Put up in Retail Packages.

HQ 089051 July 11, 1991 CLA-2 CO:R:C:F 089051 ALS CATEGORY: Classification TARIFF NO.: 2106.90.6099 Mr. David Kennedy W.Y. Moberly, Inc. P.O. Box 154 Sweetgrass, Montana 59484 RE: Salad Topping Consisting of Roasted Grains, Vegetables, and Seeds Put up in Retail Packages. Dear Mr. Kennedy: This is in response to your letter of March 1, 1991, addressed to our New York Area Office, for a classification ruling on the referenced salad topping. You noted that our New York Seaport Area Office had previously provided you with a ruling on a similar product but that the current product differed therefrom in that it does not have lentils. A sample of the finished product and samples of the individual components were submitted. FACTS: The article at issue, according to the information submitted, consists of a salad topping composed of 35 percent wheat, 20 percent oats, 15 percent sunflower kernels, 15 percent green peas and 15 percent yellow peas. The composition of this topping, known as Salad Gold: Multi Blend, differs from a similarly named product which was the subject of New York Ruling Letter (NYRL) 856196, dated November 15, 1990. The various components are either grown in Canada or the United States and are roasted and otherwise processed in Canada. - 2 - ISSUE: What is the proper classification of a multi blend product containing roasted cereal grains, vegetables, and seeds? LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedules of the Untied States Annotated (HTSUSA). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section and chapter notes and, unless otherwise required, according to the remaining GRI's taken in order. If GRI 1 fails to classify the goods, and if the heading and legal notes do not otherwise require, the remaining GRI's are applied, taken in order. Although the prior referenced ruling utilized GRI 3(c) in reaching the conclusion as to the appropriate tariff classification, we believe that the subject article can be classified by reference to GRI 1. In considering the headings under which the article may be classified, we noted that the individual ingredients would fall in different chapters of the HTSUSA. The grains, vegetables and seeds have each been processed to an extent that they are not classifiable chapters 11, 7 or 12, HTSUSA, respectively. Therefore, the cereal grains would come under chapter 19, HTSUSA and the vegetables and seeds would come under chapter 20, HTSUSA. Subheadings 2005.90 and 2008.92, HTSUSA, while describing certain edible mixtures, are more limited in the variety of ingredients than the subject article. We next considered the provisions of chapter 21, HTSUSA, and, in particular, Heading 2106, which covers food preparations not provided for elsewhere. In connection therewith, we referred to Explanatory Note (EN) 96.12, which cover Heading 2106, and represents the official interpretation of the Harmonized System at the international level. This EN covers several types of mixtures. While the EN does not specifically cover mixtures of the type under consideration and some of the mixtures it covers are, what might be termed, intermediate products, products which will be used as an ingredient in making something else, we believe it shows that this heading is meant to cover the subject article. In this regard, we noted that Heading covers - 3 - preparations for use for human consumption. We believe that this confirms the intent to include human food preparation composed of several disparate ingredients in Chapter 21, HTSUSA. HOLDING: The Salad Gold Multi Blend product, consisting of roasted wheat grains, oat grains, peas and sunflowers, is a human food preparation classifiable under subheading 2106.90.6099, HTSUSA, and dutiable at a general rate of 10 per cent ad valorem. If the article is goods originating in Canada or a product of Canada, in accordance with the United States - Canada Free Trade Agreement (FTA), it may eligible for a reduced rate of duty, 7 per cent ad valorem, upon compliance with the provisions of the FTA and section 10.301 et seq., Customs Regulations (19 CFR 10.301 et seq.). NYRL 856196, which considered a prior formulation of Salad Gold Multi Blend, is modified, as to that item, to conform with this holding. Sincerely, John Durant, Director Commercial Rulings Division