The tariff classification of salad toppings and trail mixesfrom Canada

NY 856196 Nov 16, 1990 CLA-2-20:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 2005.90.9500; 2008.19.9090; 2008.92.9090 Mr. David Kennedy W.Y. Moberly, Inc. Sweetgrass, MT 59484 RE: The tariff classification of salad toppings and trail mixes from Canada Dear Mr. Kennedy: In your letter dated September 7, 1990, on behalf of Classic Grains of Canada, Inc., Alberta, Canada, you requested a tariff classification ruling. Samples of six products were submitted with your letter, three of which were forwarded to the U.S. Customs laboratory for testing. The "Salad Gold" products (Garden Blend, Multi Blend, Grain Blend) are mixtures of vegetables and/or grains and seeds, roasted in oil and put up in plastic, shaker-top jars holding 198 grams, net weight. Garden Blend contains lentils, fava beans, peas, salt and canola oil. Grain Blend is composed of wheat, sunflower seeds, oats, salt and canola oil. Multi Blend consists of wheat, peas, lentils, sunflower seeds, oats, salt and canola oil. The Salad Gold products are used as a topping for salads, vegetables, desserts or fruit, or as a snack, eaten directly from the container. The "Trail Crunch" products are mixtures of roasted grains and seeds, put up in sealed plastic pouches containing 40 grams, net weight. Regular Trail Crunch consists of wheat, sunflower seeds, oats, salt and canola oil. Honey Roasted Trail Crunch is made from, wheat, sunflower seeds, oats, sugar, starch, honey, salt, canola oil and maltodextrin. Honey Roasted Sunflower Kernals consists of a sealed, 40 gram plastic pouch containing roasted and seasoned sunflower seeds. The stated ingredients are sunflower seeds, sugar, starch, honey, salt, canola oil and maltodextrin. The applicable subheading for the Salad Gold Garden Blend will be 2005.90.9500, Harmonized Tariff Schedule of the United States (HTS), which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen...other vegetables and mixtures of vegetables...other. The duty rate will be 17.5 percent ad valorem. The applicable subheading for Salad Gold Multi Blend and Honey Roasted Sunflower Kernals will be 2008.19.9090, HTS, which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved...other...other. The rate of duty will be 28 percent ad valorem. The applicable subheading for Salad Gold Grain Blend, Regular Trail Crunch, and Honey Roasted Trail Crunch will be subheading 2008.92.9090, HTS, which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved...other...mixtures...other...other. The rate of duty will be 17.5 percent ad valorem. Goods classifiable under subheadings 2005.90.9500, 2008.19.9090, and 2008.92.9090, HTS, which have originated in the territory of Canada, will be entitled to a 14, 22.4, and 14 percent ad valorem rate of duty, respectively, under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport